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2016 (5) TMI 4 - PUNJAB AND HARYANA HIGH COURT

2016 (5) TMI 4 - PUNJAB AND HARYANA HIGH COURT - TMI - Validity of assessment order - No opportunity of personal order granted - finalized ex-parte by creating additional demand - Held that:- A Division Bench of this Court on M/s Olam Agro India Ltd's case [2015 (8) TMI 823 - HIGH COURT OF PUNJAB AND HARYANA] had held that Rule 86 of the Rules does not envisage service of a general notice or by publication on the website of the department. It was further held that the service of an individual no .....

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9(4) of the Act read with Rule 86 of the Rules. Therefore, Annexure P-2 is quashed in both the writ petitions. - Petition disposed of - CWP No. 16031 of 2015 - Dated:- 1-3-2016 - MR. AJAY KUMAR MITTAL AND MRS. RAJ RAHUL GARG., JJ. For The Petitioner : Mr. Sandeep Goyal, Advocate For The Respondent : Mr. Vikas Cuccria, Advocate, Mr. Vikram Sharda, Advocate AJAY KUMAR MITTAL, J. 1. This order shall dispose of two petitions bearing CWP Nos. 16031 and 26000 of 2015 as according to learned counsel fo .....

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r the assessment year 2007-08; for quashing the assessment order dated 17.11.2014 (Annexure P-2) whereby tax had been levied upon the petitioner(s) for the assessment year 2007-08 even though the assessment had already become barred by limitation in view of Section 29(4) of the Act as applicable to UT, Chandigarh on 20.11.2011 and for issuance of a writ of mandamus restraining the respondents from enforcing the payment of tax on the basis of demand notice issued in Form No. VAT-56. 2. A few fact .....

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les Tax Act, 1948 as applicable to UT, Chandigarh. The petitioner had filed its return for the year 2007-08 on quarterly basis in Form VAT-15. On the basis thereof, statement showing a gross turnover of Rs. 13,13,83,980/- was also filed. As per Section 29(4) of the Act, the assessment of the dealer could have been framed only within a period of three years from the last date of filing of the annual statement. Since, in the present case, the annual statement in Form VAT-20 was filed on 20.11.2008 .....

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per proviso to Section 29(4) of the Act, if the Commissioner grants any extension of period for framing assessment, then it is imperative on the part of the department to provide an opportunity of hearing before granting any such extension. In the present case, no opportunity of hearing was granted to the petitioner and the assessment was finalized exparte vide order dated 17.11.2014 (Annexure P-2) by creating an additional demand. Similar order passed by the Excise and Taxation Commissioner, P .....

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