TMI Blog2021 (10) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... cising this jurisdiction - the case of the department appears to be that office value is nothing but the value of the goods indicated in the transport permit granted from time to time. If that be so, surely the petitioner cannot claim surprise about the contents of such permits granted by the department. However, if the department wishes to rely upon any other documents or material which is not within the knowledge or possession of the petitioner, the principles of natural justice require that the same must be provided to the petitioner before it can be used against it. The order rejecting the petitioner's application for rectification does not survive. The assessment proceedings are revived and restored to file of the Assessing Officer - Application disposed off. - W.P.(C) No. 340 of 2021 - - - Dated:- 4-10-2021 - HON BLE THE CHIEF JUSTICE MR. AKIL KURESHI AND HON BLE MR. JUSTICE S.G. CHATTOPADHYAY For Petitioner(s) : Mr. Rohan Shah, Advocate. Mr. Tapas Kumar Deb, Advocate. Mr. Nirnoy Paul, Advocate. For Respondent(s) : Mr. D. Bhattacharya, Government Advocate. Mr. K. De, Additional Government Advocate. Mr. S. Saha, Advocate. JUDGMENT ORDER (ORAL) (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner company is situated, a request was made to the Assessing Officer for virtual hearing. The Assessing Officer, however, did not grant any such liberty. [2] On the other hand the case of the department is that no one was present on behalf of the petitioner before the Assessing Officer in the first half of 23rd November, 2020. The Assessing Officer had other commitments in the second half and therefore the hearing could not be conducted on that day. Thereafter, several notices were sent to the petitioner for fresh dates of hearing, however, the representative of the petitioner did not participate. The Assessing Officer, therefore, had no choice but to conclude the hearing upon which the impugned order of assessment was passed. [3] Learned Government Advocate for the respondents submitted that the office value of the goods is nothing but the value indicated in the transportation permits granted to the petitioner for movement of the goods. Such value is very much available to the petitioner and thus the Assessing Officer has not taken into account any material which the petitioner was not in possession of. The Government counsel submitted that the Assessing Officer has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2020, after which, the concerned Superintendent of Taxes had to go out with the Inspectors of Taxes for market survey as part of routine office work under GST and P. Tax Acts. 10. That, with regard to statements made in para 6 of the Writ Petition, I say that, the dealer has been called several times vide Notice in FORM XXXV which have been served by post. The copies of the notices and the stamp registered have been attached here for your kind perusal. The dealer submitted statements of C-Forms, F-forma procured by them, Sales register, etc. vide E-mail dated 16.11.2021 from the e-mail address namely raticol@gmail.com, which were to be checked and status was to be discussed and if any discrepancy were found, it easy to be communicated to the dealer during hearing fixed on 23.11.2020. However, as the dealer failed to appear during forenoon of 23.11.2020, the hearing could not take place as the assessing authority had to go out for routine office work, the report of the inspection has been attached here for your kind perusal. [7] In the rejoinder, the petitioner has reiterated that the scheduled hearing did not take place on 23.11.2020 and thereafter despite fol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g further arguments before the Assessing Officer. This is additionally so, since one of the grounds raised by the petitioner is that several documents of duty paid were already on record which the Assessing Officer has ignored, possibly because the representative of the petitioner was not present at the last date of hearing to clarify these aspects. [9] It is well known through series of judgments of the Supreme Court that where there is clear breach of principles of natural justice, availability of alternative remedy would not prevent the High Court from exercising this jurisdiction. Before closing however, we may clarify one aspect. As noted, the case of the department appears to be that office value is nothing but the value of the goods indicated in the transport permit granted from time to time. If that be so, surely the petitioner cannot claim surprise about the contents of such permits granted by the department. However, if the department wishes to rely upon any other documents or material which is not within the knowledge or possession of the petitioner, the principles of natural justice require that the same must be provided to the petitioner before it can be used agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the day. Such hearing shall take place through virtual mode. The representative of the petitioner shall create a link for such hearing on any of the recognized platforms and communicate the same to the Assessing Officer at least the previous day. The petitioner shall not ask for adjournment of the hearing. If, however, the Assessing Officer requires the hearing to take place on some other day in addition to the hearing of 8th November, 2021 it would be open for him to do the same so however, that the subsequent hearing shall also take place virtually in the same manner provided above. The assessment shall be framed afresh latest by 28th February, 2022. As long as it is done within such time, there shall be no question of limitation in framing the assessment and the petitioner shall not be able to challenge the same as time barred assessment. It is clarified that we have focused only on the effective hearing being granted to the petitioner. Now that the assessment is set aside, the fresh assessment shall be made after hearing the petitioner. All contentions of the petitioner are kept open. Petition disposed of accordingly. Pending application(s), if any, shall also stand dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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