9911796707
TMI Blog2022 (7) TMI 1415X X X X Extracts X X X X X X X X Extracts X X X X ..... , respondent no. 3 from taking of any proceeding in pursuance of the notice dated 15.03.2017, i.e., Annexure No. 5 to the writ application. He has further prayed for writ of certiorari quashing the order dated 27.02.2017, passed by the Additional Commissioner, Commercial Tax, Rudrapur Zone, Udham Singh Nagar for Assessment Year 2010-11, i.e., Annexure no. 4 to the writ petition. 2. The facts leading to filing of this writ application stated briefly as follows:- The petitioner is carrying business of manufacture and sale of H.D.P. pipes, plastic sheets and plastic drums etc. It has valid VAT registration. It was assessed for assessment year 2010-11 (State) and a detail order was passed under Section 25(7) of Uttarakhand VAT Act. For the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or counsel appearing for the petitioner heavily relied upon the judgment passed by the Co-ordinate Bench in WPMS No. 3735 of 2018, and, would submit that as in this case there is no nexus between change of opinion and the material present before the Assessing Authority, the order has to be rejected and the notice has to be quashed. The petitioner in this case challenged the order, passed by the learned Additional Commissioner granting permission to the Assessing Authority to re-assess the assessment made by the petitioner on the ground that certain tax concession were given to him which was not applicable to the petitioner. Learned counsel for the petitioner would submit that that there is no additional material before the Additional Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is for the revenue to show or demonstrate that they had any additional evidence or material in the shape of the return filed by the vendor of the petitioner that he has purchased old machinery and only on that basis the order passed by the Additional Commissioner on the basis of which notice has been issued by the Assessing Officer the order impugned can be allowed to be stand. However, if the petitioner has come to the Court, generally in normal circumstances, it is for the petitioner to demonstrate or establish that the order passed by the authorities suffers from any illegality requiring interference of this Court in exercise of certiorari jurisdiction. It is well settled principle of law that this certiorari jurisdiction should be e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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