9911796707
TMI Blog2020 (3) TMI 733X X X X Extracts X X X X X X X X Extracts X X X X ..... rthwith. Mr.Chintan Dave, the learned Assistant Government Pleader, waives service of notice of rule for and on behalf of the respondents. 3. By this Writ Application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs: "(a) To admit/allow the present Special Civil Application; (b) Your Lordship may be pleased to quash and set aside the order dated 31.07.2018 passed by the Respondent No.1- Joint Commissioner of Commercial Taxes and the order dated 01.04.2016 passed by the Respondent No.2-Deputy Commissioner of Commercial Tax being illegal, unjust and violative of Article 14 of the Constitution of India and further be pleased to pass appropriate directions. (c) During the pendency of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rns upto 30.06.2010, duly signed by him. According to the writ-applicant, his Tax Consultant, namely, Shri Jignesh Mehta, created trouble for one and all. It is alleged that Shri Mehta, in connivance with few other accomplices, misused the TIN Number of the proprietary concern for the purpose of bogus dealings. According to the writ-applicant, Shri Mehta duped many other persons, more particularly, his own clients. 4.4. It is further pointed out that the returns of the proprietary concern for the year 2011-2012 were filed by Shri Mehta, behind the back of the writ-applicant. In the aforesaid factual background, the Deputy Commissioner of Commercial Tax, Ahmedabad, passed an order dated 01.04.2016, cancelling the registration of the writ-ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elves as the owner of the business were making me to file VAT returns. I have filed E-return for the same since 2010-11. Moreover, no purchase, sale or any kind of financial transaction have been done by Harsh Chaudhari under the name of Alisha Enterprise since 2010-11 and neither any work has been done by Harsh Chaudhari. Moreover, I personally believe that, the name of the Alisha Enterprise and its registration number are being misused. I do hereby affirm that the aforesaid facts are true to the best of my knowledge." 6. As on date, the subject matter of challenge before us is (i) the Assessment Order dated 1st March, 2016, (ii) the order passed by the first appellate authority dated 31st July, 2018 and (iii) the order passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Officer eventually passed orders of assessment for the assessment year 2011-12 on 22.02.2016 and for the assessment year 2013-14 on 11.08.2016. These assessment orders were also dispatched to the petitioner on the same address. Since no payments were made by the petitioner, recovery proceedings were initiated. It is clarified that the assessment for the last assessment year 2012-13 is still pending. At this stage, the petitioner filed this petition. Whatever be the differences between the petitioner and the department with respect to service of notices and assessments on the petitioner, it appears that even the department is prima facie convinced that Jignesh Metha had duped the petitioner and other similar traders. This is precisely why ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... initiated against Shri Mehta for the alleged offences. 9. It is not in dispute that the assessment order came to be passed pursuant to the returns, said to have been filed by the writ-applicant. However, in fact, no such returns were filed by the writapplicant and it was the Tax Consultant who created the bogus record. 10. In such circumstances, referred to above, we have no hesitation in quashing the assessment order as well as the order passed by the first appellate authority dated 31st July, 2018. We, accordingly, quash both the orders. 11. The above takes us to consider the challenge to the order passed by the Deputy Commissioner of Commercial Tax, Ahmedabad, dated 01.04.2016, cancelling the registration under the GVAT Act. In this ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
