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TMI Blog2016 (8) TMI 1340X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing Assessment order dated 05.05.2016 despite lack of jurisdiction. 4. Brief facts necessary for adjudication are that; petitioner an Online Agency engaged in marketing and selling of consumer goods is registered under U.P. Value Added Tax, Act 2008 (hereinafter referred to as 'Act 2008') and Central Sales Tax Act, 1956 (hereinafter referred to as ' CST Act'). The business of petitioner is that it buys goods from various dealers across the country and sells the same to other dealers in the State of U.P. as alleged throughout India. Apart from business and trading of goods petitioner is also engaged in providing warehousing and various other services to sellers registered on the portal www.flipkart.com wherein, petitioner manages inventor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts address at Ghaziabad and also requested for refund of amount already recovered. Respondent 1 however, again passed exparte provisional assessment order for the period April to October 2015 on 15.12.2015 by serving notice upon earlier address at Noida and recovered a sum of Rs. 49.24 Crores on 28.01.2016 from petitioners' account. 6. Challenging the aforesaid exparte order petitioner file writ petition before this Court which has been allowed vide judgment dated 29.02.2016 holding: (1) for change of place of business, registered dealer is required to file an application under Section 75 of Act 2008 read with Rule 33 of U.P. Value Added Rules, 2008 (hereinafter referred to as 'Rules 2008') in Form-XII. The Registering Authority is und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 04.05.2016 requesting the Assessing Authority to transfer pending cases of assessment to competent authority at Ghaziabad. Respondent 1 however, again proceeded in the same adamant manner and passed Assessment orders on the same day i.e. 04.05.2016 for Assessment Years 2014-15 Central/Provisional that it had no jurisdiction to pass such order, in view of judgment dated 29.02.2016 passed by this Court in Writ Petition no. 80 and 168 of 2016. 11. Considering the circumstances despite this Courts' judgment, respondent 1 proceeded to pass impugned assessment orders. This Court required respondent 1 to appear in person along with record to show as to how he has passed assessment order despite judgment of this Court holding that he had no jur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0.01.2013 and consequently now the Deputy Commissioner, Commercial Tax, Sector 7, Ghaziabad becomes Assessing authority of petitioner w.e.f. 20.01.2013. Pursuant thereto respondent 1 has passed an order on 23.07.2016 withdrawing the assessment orders dated 04.05.2016 impugned in this writ petition. 14. It is admitted that application for transfer of business address was filed on 05.12.2013 which was rejected by respondent 1 on 02.09.2014 and the said order was set aside by this Court vide judgment dated 29.02.2016. 15. Learned Standing Counsel at the outset clearly stated that since the assessment orders impugned in this writ petition have now been withdrawn by respondent 1 by order dated 23.07.2016 in substance, writ petition has rendere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Since the impugned order of assessment have already been recalled by order dated 23.07.2016 in this regard no further order is required but we hold that respondent 1 being guilty of compelling and forcing second round of litigation upon petitioner must be saddled with cost which we quantify to Rs. 50,000/. 19. We also direct Principal Secretary, Trade Tax, U.P. Government to look into the manner in which respondent 1 has functioned in this case and despite strictures and penal cost imposed by this Court in earlier judgment dated 29.02.2016 and also directing Commissioner Trade Tax to get an inquiry conducted against erring officials, respondent 1 has not cared to mend his ways to conduct but has proceeded to harass a dealer like petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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