TMI Blog2016 (7) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... ee. - W. P. (C) No. 110 of 2014 - - - Dated:- 1-12-2015 - Deepak Gupta and S. C. Das, JJ. Dr. B. P. Todi, Senior Advocate and Ankit Todi for the petitioner. D. C. Nath for the respondents. JUDGMENT By means of this writ petition, the petitioner has challenged the assessment order dated February 24, 2014 whereby, the assessing officer has held that the returns filed by the assessee are incorrect and incomplete and has further held that the assessee is liable to pay additional tax of ₹ 14,62,342.04 plus interest of ₹ 7,67,729.57 and penalty at 150 per cent. amounted to ₹ 21,93,513.06, i.e., to say a total amount of ₹ 44,23,585 for the assessment year 2010-11. For the assessment year 2011-12, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estion. 3. We may make it clear that this assessment has to be made in the light of the observations made by the apex court in Gannon Dunkerley Co. v. State of Rajasthan [1993] 88 STC 204 (SC); [1993] 1 SCC 364 and by this court in Biplab Kumar Ghosh v. Union of India [2014] 67 VST 1 (Tripura) (W. P. (C) No. 73 of 2013). We further direct that the petitioner should cooperate with the assessing officer and the assessment should be completed latest by February 28, 2014. In case any amount is found refundable to the petitioner the same shall be refunded along with interest as payable under the provisions of the Tripura Value Added Tax Act on or before April 30, 2013. We may also make it clear that we expect both the petitioner and the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Hence, I am satisfied to assess the dealer to my best of judgment in the following manner deducting therefrom the charges towards labour, services and other like charges. According to the assessing officer, the returns filed by the assessee are incorrect and incomplete and further the documents produced by the assessee are not worthy of credence to deduct the charges towards labour, services and other like charges from the value of the amount received by the dealer from the contractee. This is only a general statement made in the notice. Nothing is stated in the notice why the assessing authority came to the conclusion that the returns filed are incorrect and why the documents relied upon by the assessee could not be relied upon. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry 24, 2014. True it is that this court had directed that the matter should be disposed of by February 20, 2014 but that did not mean that the assessing officer should sleep over the matter for one month from the last date of hearing and then wake up at the last moment and virtually give no time to the assessee to put forth its case. There must be a reasonable notice and we are clearly of the view that a reasonable notice would be a notice which gives at least 10 days time to the assessee from the date of service of the notice till date of hearing. Therefore, on two grounds (i) vagueness of the notice, and (ii) violation of the rules of natural justice, we without going into the merits of the case, quash the impugned order. The assessing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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