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TMI Blog2016 (4) TMI 1060X X X X Extracts X X X X X X X X Extracts X X X X ..... l Standing counsel JUDGMENT CM APPL No. 13481/2016 (for exemption) 1. Exemption allowed subject to all just exceptions. W.P. (C) 3146/2016 & CM APPL No. 13480/2016 (stay) 2. Notice. Mr. Satyakam, learned Additional Standing counsel accepts notice on behalf of the Respondents. 3. The short question in this writ petition concerns the validity of the notices of default assessment of tax and int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t had required the authorized representative ('AR') of the Petitioner to appear before the VATO and produce all the documents as sought by the VATO. The AR of the Petitioner appeared before the AVATO on 29th February 2016 and produced the documents and information sought. Thereafter, the AVATO concerned did not call for any further information/clarification or response from the Petitioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... explaining the materials produced by it before VATO. 8. In the impugned notices issued by the VATO, certain expressions have been used which betray a certain pre-disposition which does not comport well with the responsible discharge of a quasi judicial function entrusted to an officer under the DVAT Act. Illustratively, the AVATO states that "however in an utterly and bitterly surprise move the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Commissioner, VAT for the officers of the DT&T in the DVAT Act in light of the decisions of this Court including the one in Capri Bathaid Private Limited v. Commissioner, Trade & Taxes 2016 (155) DRJ 526 (DB). 10. In the circumstances, the impugned notices dated 14th and 15th March 2016 of default assessment of tax and interest and of default assessment of penalty issued by the AVATO, W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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