TMI Blog2020 (3) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... cases in which assessment is pending upto year 1994-95 and shall include even the cases in which the assessment proceedings had been initiated. From a plain reading of the Rule, it is evident that it does not cover the cases where the assessment has been finalised. In the case of the petitioner, the assessment order was passed in 1996 whereas the notification was dated 9.7.1999. Merely that the appeal was pending will not make the case of the petitioner eligible under the Rules. The case of the petitioner does not fall in the phrase 'pending for assessment' as the assessment proceedings only continued till the passing of assessment order in 1996. Petition dismissed - decided against petitioner. - GSTR No. 15 of 2009 - - - Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts for the assessment year 1987-88 are being noted. The dealer filed statutory return and the assessment was finalised on 19.8.1996 creating a demand of ₹ 1,11,672/- under the Act and ₹ 11,55,590/- under the Central Sales Tax Act, 1956. Aggrieved of the assessment order, appeal was filed. The Appellate Authority vide order dated 8.1.1997 directed certain pre-deposit to be made for entertainment of the appeal. The matter ultimately travelled to the Tribunal and vide order dated 29.9.1998 appeal was entertained the appeal without any pre-deposit. Section 11-E of the Act was enabling provision for the State Government to notify deemed assessment as per the returns filed for any class of dealer, for any prescribed period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1949. (2) They shall apply to the cases, which are pending for assessment upto the year 1994-95 including those in which proceedings for assessment had already been initiated. During appeal proceedings, the petitioner never pursued the challenge to the assessment order on merits, rather it was argued that as the notification dated 9.7.1999 had come, the dealer should be deemed to be assessed as per the return in light of the notification. The Appellate Authority vide order dated 27.2.2002 dismissed the appeal holding that the notification will not apply to the dealer as the assessment was framed prior to the notification. The order of the Appellate Authority was upheld by the Tribunal on 18.2.2003. The argument of learned c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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