9911796707
TMI Blog2023 (3) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner. Also heard Mr. S.S. Dey, learned Advocate General assisted by Mr. K. De, learned Addl. G.A. appearing for the Respondents. 2. The petitioner has filed the instant petition challenging the impugned orders of assessment and demand notice dated 26.03.2021 for the assessment years 2015-16, 2016-17 and 2017-18 (Annexure VII) under the Tripura Value Added Tax Act, 2004. 3. The petitioner is a dealer dealing in Electrical goods, Electronic goods, furniture and parts, Floor covering, kitchenware, Marble & Articles of Marble, Mosaic tiles, Chips & Powder Plywood, Veneer Plywood, Paints, Lacquers, Polishes, Enamels, Colours, Varnishes, Primers of all kinds, Air Conditioning plants, Air Conditioner parts & accessories in the State of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the Tripura Value Added Tax Act, 2004 on the ground that all reasonable opportunities of hearing were granted to the petitioner before passing of the said assessment order. The petitioner therefore prayed for setting aside the impugned orders of assessment and notice of demand dated 26.03.2021 for the assessment years 2015-16 to 2017-18. 6. Ms. Nitu Hawelia, learned counsel appearing for the petitioner has contended that sufficient opportunity have not been given. Providing of opportunity must be real and effective to term the said opportunity as reasonable opportunity of being heard. The opportunity should not merely be on papers, but must actually be provided to the dealers. It was further argued by the learned counsel that taxing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Added Tax Act. 2004. 10. The Assessing Officer invested with the power to make assessment of tax discharges, quasi-judicial functions and he is bound to observe the principles of natural justice in reaching his conclusions. The fact that he is not fettered by technical rules of evidence of pleadings and is entitled to act on material which may not be accepted as evidence in a court of law and it does not absolve him from the obligation to comply with the fundamental rules of justice which comes to be known in the jurisprudence of administrative law. One of the rules which constitutes a part of the principles of natural justice is the rule of audi alteram partem which requires that no man should be condemned unheard. It requires an opportun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be possible for the assessee to submit instantaneously, for various reasons. He may require reasonable time to furnish the same and pray for the same before the Assessing authority. Such prayers cannot be rejected at the threshold without considering the ground given by the assessee merely because the Assessing Officer is hard-pressed to complete the assessment by a specified date or for administrative expediency. Such a rejection would amount to denial of reasonable opportunity of hearing and vitiate the assessment. The Assessing Officer, after making all inquiries and giving reasonable opportunities of being heard to the assessee, can definitely arrive at his own conclusion. 12. The Assessing Authority cannot pass an order merely on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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