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TMI Blog2023 (3) TMI 942X X X X Extracts X X X X X X X X Extracts X X X X ..... passed in Case No.03/2015/Section 22(1)(Entry Tax) by Respondent No.3 - the Additional Commissioner, Commercial Tax, Raipur, Circle-V, Raipur. 2. Both the said Assessment Orders dated 25.11.2016 were subjected to challenge before the Additional Appellate Deputy Commissioner, Commercial Tax, Raipur, Division No.1 where both the said Orders stood rejected vide Order dated 31.3.2018 (Annexure P-3) passed in Appeal No.06/2018(Regional) and vide Order dated 13.12.2019 (Annexure P-4) passed in Appeal No.03/2018(Entry Tax), respectively. 3. Thereafter, the Appellate Orders, dated 31.3.2018 (Annexure P-3) and dated 13.12.2019 (Annexure P-4), both were put to test before the Chhattisgarh Commercial Tax Tribunal, Raipur. The learned Tribunal, vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deduction has been made while making the assessment, or (d) a rebate of input tax has incorrectly been allowed while making the assessment, or (e) is rendered erroneous and prejudicial to the interest of revenue consequent to or in the light of any judgment or order of any Court or tribunal which has become final, the Commissioner may at any time within a period of five calendar years from the date of order of assessment or from the date of judgment or order of any court or tribunal proceed in such manner as may be prescribed, to assess or re-assess, as the case may be the tax payable by such dealer after making such enquiry as he considers necessary, and assess or reassess to tax. 24. As the word "order" appearing in Section 22(1) of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar from such year. In case there is no order of assessment passed under Section 21(7) of the VAT Act, it cannot be subject to reassessment proceeding under Section 22(1) of the VAT Act." 26. Learned Single Judge at paragraphs 36 and 37 observed as follows : "36. Reverting to the facts of the present case, after having noticed the judgment of the Supreme Court in Filter Co.'s case (supra), it is quite vivid that in the instant case, the matter was heard by the assessing officer up to 18-2-2015 after having issued notices on 12-5-2014, but no order of assessment was passed under Section 21(7) of the VAT Act, though original assessment proceedings were initiated by issuance of notice on 12- 5-2014 and matter was heard time to time by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ready been held that there is no order of assessment as the assessing officer did not pass any assessment order and thus, there is failure on the part of the assessing officer to pass the original assessment order. For the reason that the order of reassessment is to beheld without jurisdiction and without authority of law, therefore, the order imposing penalty passed upon reassessment cannot stand and accordingly, it deserves to be quashed." 27. XXX XXX XXX 28. ...The question is what is the meaning to be ascribed to the "date of order of assessment" and "assessment or re-assessment of a dealer has been made" as appearing in Section 22 of the VAT Act. We are in accord with the view taken by the learned Single Judge. The provisions as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vides that after submission of electronic return, form 17-A in two copies be submitted along with copy of the challan of the tax deposited within thirty days in the relevant circle and acknowledgment has to be obtained. Rule 20(2)(e) provides that if the acknowledgment prescribed under clause (d) is not obtained, then it will be deemed that no return has been filed. Argument of Mr. Sharma that the date of acknowledgment of submission of electronic return is the date of the order of deemed assessment, and therefore, it is incorrect to say that there is no date of order of assessment, is misconceived. The acknowledgment obtained for submission of return cannot be construed to mean that the acknowledgment had resulted in an order of assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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