9911796707
TMI Blog2020 (8) TMI 691X X X X Extracts X X X X X X X X Extracts X X X X ..... t under the Act and is engaged in the activities of rice milling and trading of rice and paddy. According to the petitioner, for the period 01-04-2014 to 31-03-2015, it had filed its monthly Tax Returns and disclosed the sales turnovers. 3. While the nationwide lockdown was in force due to Covid-19 pandemic, a show cause notice dt.09-04-2020 was issued by the 1st respondent proposing to levy VAT of Rs. 59,58,480/-. It was mentioned in the show cause notice that the petitioner did not file information such as books of accounts and tax invoices relating to input tax credit claimed by it and the input tax credit was proposed to be disallowed. It was also indicated that certain exempted sales were sought to be taxed by the 1st respondent by le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustice by 1st respondent. 8. Learned counsel for petitioner also contends that it is not open to 1st respondent to make a determination that tax payable is Rs. 90,50,725/- because this was not proposed in the show cause notice issued by 1st respondent where only Rs. 59,58,480/- was proposed to be levies as tax. It is also contended that 1st respondent failed to give credit to Rs. 28,82,848/-, which had been paid by petitioner towards VAT during the said period. 9. Learned counsel for petitioner contended that copies of challans in support of payments made by petitioner, though submitted before the 1st respondent, were not even considered by the 1st respondent while passing the impugned order. 10. According to the petitioner, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of its Sales Tax Consultant, and even a personal hearing was not provided to the petitioner though such personal hearing was sought by the petitioner. 14. Accordingly, the Writ Petition is allowed; the impugned assessment order No.57158 dt.13-07-2020 passed by 1st respondent for the tax period 2014-15 under the Act is set aside; the matter is remitted back to the 1st respondent for fresh consideration; petitioner is granted four (04) weeks time from today to file objections and supporting material before the 1st respondent opposing the proposed levy in the above show cause notice; the 1st respondent shall provide a personal hearing to the petitioner; the petitioner is entitled to raise all contentions including plea of bar of limitation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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