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TMI Blog2018 (1) TMI 867X X X X Extracts X X X X X X X X Extracts X X X X ..... ee challenges the order passed by the Assessing Officer as also by the Appellate Authority functioning under the Dadra and Nagar Haveli Value Added Tax Regulations, 2005 and Dadra and Nagar Haveli Value Added Tax Rules 2005. 2] Since a very short point is involved and a copy of all these petitions has been served on the respondents though Mr. Deshmukh seeks time to respond to these petitions by filing affidavit, in the ultimate view that we take, it is not necessary to adjourn the matters. We therefore reject the request for an adjournment and proceed to dispose of all these petitions by a common order. 3] For the sake of convenience we take the facts in writ petition no. 13094 of 2017. There the petitioner assessee is an individual carry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ative, viz., the Chartered Accountant. The Appellate Authority does not even note the presence of such a representative. Thus, both the Authorities have not complied with the principles of natural justice. 6] It is on this short point that we have heard Mr. Gandhi appearing in support of these petitions and Mr. Deshmukh appearing for the respondents. We have carefully perused the annexures to the writ petition. It is common ground that the petitioner was issued notice and copy of which is at Annenxure 'A', page 37. That is on the basis of the available information and the satisfaction that the petitioner's registration needs to be cancelled for non payment of the tax difference in the sum of Rs. 1,50,03,324/- for the financial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he says that she has been assessed for the assessment years 2013-2014, 2014-15 and 2015-16 for the value added tax. All the returns pertaining to the period of assessment were filed with the ward office and the tax as per returns has been paid. However the assessing authority has enhanced the sales turnover and imposed tax at 20% on the entire enhanced turnover without reference to the commodity. The imposition of tax at 20% flat rate on all commodities results in excess payment. The order was passed without giving opportunity of being heard. The Assessing Officer was requested to rectify the order to the extent of wrong application of rate of tax. The petitioner claims that the rate of tax applied on diesel at 20% is disputed and notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that in matters of this nature, the Appellate Authority was the last fact finding authority, as it is conceded by Mr. Deshmukh before us that for the region in question there is no tribunal unlike the State of Maharashtra. Therefore, the Appellate Authority was the last fact finding authority and it ought to have ascertained as to whether the assessment is correctly framed, whether the appellant / petitioner before us had ample opportunity of being heard and put across her case with supporting documents, whether the record indicates and justifies imposition of flat rate of 20%. We do not see any application of mind to these vital matters and issues raised both in rectification application as also in the appeal proceedings. 11] We therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... completely and segregated or if it is not possible to segregate the same on petitioner's record then to reason out and justify the assessment on a flat rate. That having not been done, we quash and set aside the appellate order. Since the rectification applications are on file of the Assessing Officer and the petitioner desires to first press the same, we direct that the Assessing Officer shall consider the rectification application in accordance with law. We at once clarify that we have not said whether this rectification application is maintainable or otherwise. We leave it open to the Assessing Officer to decide whether such rectification application be entertained and if at all can any reliefs in terms thereof be granted. In the eve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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