TMI Blog2018 (5) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... edy is not an absolute bar to entertain the writ petition under Articles 226 and 227 of the Constitution of India when the principles of natural justice are violated - the principles of natural justice being violated in passing the reassessment order impugned herein, relegating the petitioner-assessee to the appellate remedy would not be justifiable. Reassessment order as well as demand notice at Annexure-C are quashed - matter is remitted to the prescribed authority-Respondent No.3 to reconsider the matter after providing reasonable opportunity to the petitioner in accordance with law - appeal allowed by way of remand. - Writ Petition No. 17005/2018 (T-RES) - - - Dated:- 24-4-2018 - MRS. S. SUJATHA J. Petitioner: [By Sri G. Rabinathan, Adv.] Respondents: [By Sri T.K. Vedamurthy, AGA) O R D E R Learned Additional Government Advocate is permitted to accept notice on behalf of the respondents. 2. Petitioner has challenged the reassessment order dated 31.03.2018 passed by the Respondent No.3 relating to tax periods April 2011 to March 2012 as well as the notice of demand issued in Form VAT-180 at Annexure-C to the writ petition. 3. Petitioner is a compan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ired to be provided by the prescribed authority. Proceeding to conclude the reassessment, rejecting the request of the petitioner to provide an opportunity till 30.03.2018 is in violation of the principles of natural justice and such an order passed contrary to the principles of natural justice is prima facie null and void and deserves to be set aside. 5. Learned Additional Government Advocate appearing for the respondents, justifying the impugned order, would submit that for the tax period relating to April 2011 to March 2012, Form 275 was issued on 13.2.2015. Thereafter, proposition notice dated 14.06.2017 was issued. Petitioner submitted books of accounts on 30.11.2017. Based on such books of accounts, final proposition notice dated 24.03.2018 was issued and was served through e-mail on the same day to the petitioner. The petitioner sought time on 26.03.2018 till 30.03.2018. However, no further reply/ objection was filed as sought for. Hence, finally, the prescribed authority had no other option, but to conclude the reassessment proceedings on the available material which cannot be faulted with. Thus, it is submitted that adequate opportunity was provided to the petitioner to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above Penalty Interest as per 72(2) 36(1) is also applicable. And e- Sugam utilization needs to reconciliation or else, the differential turnover shall be to tax. 9. The contents of final notice dated 24.03.2018 is extracted by the prescribed authority in the reassessment order which reads as under: The Company has provided statements of goods returned which are not accessible to read the contents and it is a mere summary of the goods returned and incomplete. Not submitted the actual supporting documents in support of the claim which is required as under upto 2012 as per the section which is reproduced as under: 30. Credit and Debit Notes- (1) Where a tax invoice has been issued for any sale of goods and within six months from the date of such sale the amount shown as tax charged in that tax invoice is found to exceed the tax payable in respect of the sale effected, the registered dealer effecting the sale shall issue forthwith to the purchaser a credit note containing particulars as prescribed. (2) Where a tax invoice has been issued for sale of any goods and the tax payable in respect of the sale exceeds the amount shown as tax charged in such tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [3], a refund of such amount or any part thereof can be claimed from Government by the person from whom, it was realized by way of tax provided an application in writing in the prescribed form is made to the Commissioner, within two years from the date of the order of forfeiture. On receipt of any such application, the Commissioner shall hold such inquiry as he deems fit and if the Commissioner is satisfied that the claim is valid and admissible, and that the amount so claimed as refund is actually paid or recovered, he shall refund the amount or any part thereof, which is found due to the person concerned. (5) For the purpose of sub-section [2], non- payment during any period during which recovery of any amount due under this Section is stayed by an order of any authority or Court in any appeal or other proceedings disputing such amount, shall be deemed to be a default , unless the appeal or other proceeding is allowed by such Authority. THREE DAYS OF OPPORTUNITY IS PROVIDED TO COMPLY ABOVE SECTIONS FAILING WHICH THE ACTION DEEMED FIT SHALL BE CONFIRMED. 10. A reading of these two notices makes it clear that difference of excess tax collection and disallowance of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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