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TMI Blog2022 (12) TMI 1182X X X X Extracts X X X X X X X X Extracts X X X X ..... r Circle- 13, Indore.(Assessment Officer). [ii] Order dated 20.09.2016 passed by Deputy Commissioner, Commercial Tax Indore-3 (Appellate Authority). [iii] Order dated 07.01.2022 passed by Madhya Pradesh Commercial Tax Appellate Board, Bhopal (Bench Indore). 2. The appellant is engaged in the business of manufacturing of Sweets and Namkeen in the name of M/s Aakash Global Foods Pvt.Ltd. with registration under the M.P. VAT Act with TIN 23311303184. The period of assessment is 01.042013 to 31.03.2014. 3. The appellant submitted VAT returns quarterly for the aforesaid period of assessment claiming an Input Tax Rebate ( Part-VIII of the VAT Audit Report) Rs.55,00,538/- and Excess ITR certified by the Auditor Rs. 28,556/-. On the basis of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e return of the seller/assessee is admissible unless it is found otherwise and accordingly, but the appellant faced the dismissal of the appeal. 5. Being aggrieved by the aforesaid order, the appellant preferred an appeal before the Madhya Pradesh Commercial Tax Appellate Board inter alia on the ground that the impugned orders have been passed in violation of Section 20(5) of VAT Act, 2002 without giving any opportunity of hearing, the learned Board has dismissed the appeal vide impugned order dated 07.01.2022 mainly on the ground under Section 15 of M.P. VAT Act, 2002, the burden is on the assessee to establish that whether he is entitled to a rebate under Section 14, since the appellant has failed to discharge the liability, the Board ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessing Officer gets power/ authority to proceed under Sub Section 5 of section 20 by issuing another notice as prescribed in Form 20. In support of his contention, learned counsel has placed reliance passed by the Division Bench of this Court in case of M.P. Rajya Power Loom Bunkar Sahkari Vs. Assistant Commissioner of Commercial Tax (W.P. No.10819/2010 decided on 02.12.2010. The appellant has proposed the following substantial question of law involved in this appeal, which is as under: [A] Whether the impugned order passed by the Appellant Board is perverse being without application of mind without granting any justification for unverified ITR amounting to Rs.15,44,226/- in spite of production of all the relevant bills produced and l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ortunity was not given. It is further submitted that the intention of sub-section (4) and (5) of Section 20 is to give an opportunity of hearing to the dealer to submit his case. Before passing the final order, a notice in Form 20 dated 30.10.2015 was issued for the proposed proceedings under Section 20(5) of the M.P. VAT Act. It is further submitted by the learned Government Advocate that notices were directed to be issued for appearances on 01.05.2015, 19.05.2015, 16.07.2015, 30.10.2015, 07.12.2015 and finally, the appellant appeared through Income Tax Consultant on 23.12.2015. It is further submitted that the appellant failed to discharge his burden under Section 15. The ITR has rightly been rejected as the sellers did not show such sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, entire proceedings are without authority and liable to be set aside. 10. In our opinion Section 20 (1) of the M.P. VAT Act says that the assessment of every registered dealer shall be made separately every year. Sub-Section (4) of Section 20 provides that Commissioner shall serve on a registered dealer who is not eligible for assessment in the prescribed form, to appear in person or by an agent or to produce evidence or to produce accounts, registers, cash memoranda or other documents. Sub Section (b) provides that the Commissioner after hearing the registered dealer or his agent examined the evidence produced with requirement of section (2) and (3) of Clause (a), he may require shall assess or reassess to the tax. Therefore, proceedi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to comply with any of the terms of a notice issued under clause (a) of sub-section (4), the Commissioner after issue notice in the prescribed form may call upon the dealer and after examining record may satisfy himself that any dealer, being liable to pay tax. In this case, the requirement of the proceeding under sub-section (4) has been done by way of issuing Form 75. After examining as per the VAT Tax report- 75, certain entries were found mismatched, therefore, notice under Section 20(5) was issued to the appellant before proceeding further. The principle of natural justice has been complied with by issuing notice under Section 20(5). 11. All the authorities/ Tribunal has rightly held that under proviso (6) (a) of Section 14 of the M.P. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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