TMI Blog2013 (5) TMI 1054X X X X Extracts X X X X X X X X Extracts X X X X ..... ner. This fact, in fact, is not disputed by the respondents themselves because of the reason that from the record it transpires that in the cases, the Assessing Officer, after recording absence of the petitioner in the order-sheet in the detailed assessment order, himself mentioned that the assessee appeared and he was given opportunity of hearing and thereafter the order was passed but the fact which is not in dispute is that petitioner was not given opportunity of hearing. We are not going in detailed argument of the learned counsel for the petitioner because of the plain and simple reason that, we are of the considered opinion that in these matters liability of crores of rupees has been created by these assessment orders and the manner i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith Section 35(7) of the Jharkhand Value Added Tax Act, 2005 because admittedly the petitioner has shown the actual sale price in the invoice and, therefore, it is not a case of showing less price in the invoice than the sale price received by the petitioner. 2. Be that as it may, the Officer-in-charge also has filed affidavit on legal issues which can be done by an Officer-in-charge, but at the same time such submissions cannot be binding upon the adjudicatory authority, its appellate authority and further appellate authority who are under obligation to decide the legal issues after giving opportunity of hearing to the parties and in accordance with Jaw and are not bound by the stand taken in reply affidavit in writ jurisdiction when th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer should be very careful in passing any order of assessment because if they are acting under pressure whatsoever, then they may commit mistake and that may cause huge loss to the State Revenue. They may commit further grave mistake by creating huge liability upon the assessee which ultimately is liable to be set aside by the Courts and during the period of setting aside of that liability, the statistics will show that huge revenue has been stayed in the litigation and that will be factually wrong. Not only this, in serious cases, the Assessing Officer or appellate authority or further appellate authority may have to face consequences of grave mistakes committed by them under pressure or other consideration including frivolous effort to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -sheets drawn are wrong but in the first alleged non-appearance of the petitioner, inference has been drawn that non-appearance of the assessee on the first date appears to be because of the non-cooperative attitude and this indicates the intention of the assessee of evasion of tax. It will be worthwhile that in other tax matter which were decided on same day, record of that case may have been looked into by Assessing Officer, the assessee was regularly appearing on almost all occasions. 5. We are not commenting on the merit but the facts which cannot be disputed are that for the purpose of finding out the average market value of the iron ore, the Assessing Officer took highest average sale price of two companies and average sale price f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reme Court delivered in the case of Moriroku UT India (P) Ltd. vs. State of U.P. and Others reported in [2008]15 VST 559(SC) but since we are not addressing on any of the issues of merit and leaving it to the Assessing Officer to consider and decide the matter, therefore, we are not commenting on this judgment. 9. Therefore, these writ petitions are allowed. The impugned orders dated 9.2.2013 are set aside and the matter is remanded back to the Assessing Officer. 10. At the request of both, the parties, date is fixed and the parties shall appear before the Assessing Officer on 8th June, 2013. When the assessee appears before the Assessing Officer, the Assessing Officer will supply copies of all the documents which the Assessing Office ..... X X X X Extracts X X X X X X X X Extracts X X X X
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