TMI Blog2023 (3) TMI 1065X X X X Extracts X X X X X X X X Extracts X X X X ..... . From the face of the record, it is apparent that the respondent no. 4 on 10.07.2020 i.e. after elapse of more than five years had issued a notice under Section 70(1) of the TVAT Act, upon the petitioner wherein the petitioner was asked to appear in person or by his authorized representative and to explain as to why the assessment shall not be cancelled or modified. As per sections 33 of 74 of the TVAT Act, 2004, the issuance of notice after elapse of five years is barred by limitation. This court prima facie on perusal of the proceeding dated 27.10.2020, order which is impugned herein, this court expresses its concern that the revisional authority has not passed any speaking order and has not dealt with the issues allowing the discount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the TVAT Act, 2004. On 10.07.2020 the respondent no. 3 issued a notice under Section 70(1) of the TVAT Act, upon the petitioner whereby he was asked to appear in-person or by his authorized representative before the respondent no. 3 to explain as to why the assessment order dated 24.03.2015 shall not be cancelled or modified. Upon receipt of the notice dated 10.07.2020, the petitioner submitted his reply on 04.08.2020 and 22.09.2020 stating that the notice had been issued basing on the erroneous report of AG Audit and prayed for dropping the suo moto revision. The respondent no. 3 vide order dated 25.09.2020 had set-aside the assessment order dated 24.03.2015 and remanded back for initiating fresh assessment. Thereafter, the respondent n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... smiss the writ petition as not maintainable and further contended that appeal lies against the order of revisional authority. 6. Considered the submission of learned counsel appearing for the parties. We have also perused the record. 7. The respondent no. 4 after verification of the relevant documents of the petitioner had completed the assessment by assessment order dated 24.03.2015. From the face of the record, it is apparent that the respondent no. 4 on 10.07.2020 i.e. after elapse of more than five years had issued a notice under Section 70(1) of the TVAT Act, upon the petitioner wherein the petitioner was asked to appear in person or by his authorized representative and to explain as to why the assessment shall not be cancelled o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther person shall pay the tax in the manner prescribed and when such rectification has the effect of reducing the tax liability or penalty, the Assessing Authority shall issue refund of the excess tax paid, if any. 8. However, in reply to that notice, the petitioner had submitted his reply/objection before the revisional authority, but the revisional authority suo-moto initiated a proceeding revisional proceeding against the petitioner and on 25.09.2020 passed an order setting aside the assessment order dated 24.03.2015 passed by the respondent no. 4 herein and remanded back the matter for initiating fresh assessment. Thereafter, again on 27.10.2020, the respondent no. 3 issued notice to the petitioner directing the petitioner to show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and has only inserted some fictitious figure to avoid his actual tax liability. It was further observed that the documents submitted by the petitioner on different dates of hearing evidently proves that he adopted the policy of exhibiting differential liability towards direct tax and indirect tax and hence the learned Assessing Authority has rightly determined the turnover and tax liability of the petitioner on documentary evidence and accordingly the petitioner was rejected and the assessment order dated 09.11.2020 of the respondent no. 4 was upheld. 10. Having heard learned counsel appearing for the parties, this court prima facie on perusal of the proceeding dated 27.10.2020, order which is impugned herein, this court expresses its c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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