9911796707
TMI Blog2023 (1) TMI 1100X X X X Extracts X X X X X X X X Extracts X X X X ..... invalid due to non-availment of an opportunity and the final hearing not being given despite the acknowledgment of the lock down due to the COVID-19 virus in the following factual background. 1.1 The petitioner is an individual and engaged in the business of retail sales of Cotton Seed Oil Cakes. She had applied for registration under Gujarat Value Added Tax Act, 2003 ('the VAT Act' hereinafter) and under the Central Sales Tax Act, 1956 ('the CST Act' hereinafter) in November 2013. The certificate of registration was granted under the VAT Act and CST Act w.e.f. 27.11.2013. 1.2 The petitioner transferred the Cotton Seed Oil Cakes from her local depot situated in Deesa to depot situation in Santpur, Abu Road, Sirohi, Rajasthan. The petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been issued to the petitioner asking her to remain present with Form-'F' on 24.03.2020. However, in the meantime, there came an imposition of the partial lock-down in the State of Rajasthan and the complete lockdown from 23.03.2020 in the State of Gujarat. 1.6 On 24.03.2020, the respondent No.3 since insisted the personal appearance, the petitioner's husband appeared along with the tax consultant and showed the inability to produce the Form-'F' due to the COVID-19 situation and made a request for adjournment. However, the order came to be passed by the respondent having taken note of the fact that the request is made for grant of time. This has aggrieved the petitioner and therefore, she is before this Court seeking following reliefs: "1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i or any other appropriate writ, order quashing and setting aside the reassessment order dated 25.03.2020 at Annexure L and Notice of Final Assessment dated 25.03.2020 at Annexure L1. (D) Pending the hearing and final disposal of this application, this Hon'ble Court be pleased to stay recovery proceedings that may be initiated in pursuance of Final Notice of Assessment dated 25.03.2020 at Annexure L and be further pleased to stay implementation of reassessment order dated 25.03.2020 at Annexure L and Final Notice of Assessment under CST Act, 1956 at Annexure L1. (E) This Hon'ble Court be pleased to grant any further or other relief as this Hon'ble Court deems just and proper in the interest of justice, and (F) This Hon'ble Court be pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority is required to consider the transaction as a sale and only if, the Form-'F' is supplied, the authority can treat it as a zero rated transfer as it was a Branch transfer. 5. This Court has heard the learned advocate, Mr.Jimi Patel and learned AGP, Mr.Trupesh Karathiya. 6. The short question that arises for the court's consideration is whether this petition is maintainable under Article 226 of the Constitution of India when there is an appeal provided against the reassessment order and secondly, whether the circumstances existed at the relevant point of time had actually made any breach of principle of natural justice. 7. The details which have been given shows that the VAT assessment for the assessment year 2014-15 determined the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficer concerned, having taken a note of the fact that the request has been made by the petitioner to the Rajasthan Authority for issuance of Form-'F', he has chosen not to accommodate the petitioner nor was he given an opportunity to tender the Form-F nor any opportunity of hearing was accorded. Therefore, this petition under Article 226 of the Constitution of India can be entertained bearing in mind the fact that this is a clear violation of principle of natural justice. Even if, while not accepting and acceding to the request of adjournment, there was an absence of any intent for willful disobedience to settled position of law on the part of the officer, the fact remains that the proper opportunity as required under the law is missing. H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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