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TMI Blog2016 (3) TMI 1466X X X X Extracts X X X X X X X X Extracts X X X X ..... to the assessment proceedings. We have perused the same. Based on the order sheet and other records we are proceeding to decide the petition finally without calling for a counter affidavit. The petitioner provides direct to home (DTH) broadcasting service upon being granted a licence under the Indian Telegraph Act, 1885 and under the Indian Wireless & Telegraph Act, 1933. The petitioner has distributors and dealers within the State of U.P., through which Set Top Boxes have been installed to their subscribers. It seems that certain inquiry was initiated by the Assessing Officer on 11th January, 2016 with regard to verification of the consignment sales, which were partly considered and the matter was adjourned finally on 10th February, 2016 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessing Officer for making a provisional assessment was done in haste and in gross violation of the principles of natural justice, which is engrafted under Article 14 of the Constitution of India read with Section 25 (1) of the U.P. VAT Act. For facility Section 25 (1) is extracted hereunder: 25. Assessment of tax for a tax period- (1) Where in respect of any tax period of an assessment year- (i) any dealer has not submitted tax return with the time prescribed or within the time extended by the assessing authority, or if tax return has been submitted without payment of tax shown payable in such return; or (ii) preliminary examination of tax return, by the assessing authority, reveals that computation shown in the tax return are wr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le opportunity of representing and filing of objections is one aspect and thereafter reasonable opportunity of being heard is the other aspect, which in the instant case was lacking. Apparently directions to initiate provisional assessment proceedings were issued by the Assessing Officer on 8th February, 2016 directing the office to fix 10th February, 2016 in the notice. The notice of the provisional assessment was issued at 5:37 p.m. on 9th February, 2016 and was served thereafter. The petitioner was directed to file reply by 10th February, 2016 which was not possible and, accordingly, the petitioner rightly applied for adjournment, which was granted fixing 15th February, 2016. The order sheet shows that the petitioner did not appear on 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng an appeal, we are of the opinion that in the instant case it would not be proper for the writ court to relegate the petitioner to avail the remedy of filing an appeal as provided under the U.P. VAT Act. In exceptional and in extraordinary circumstances as has happened in the instant case, the Court is of the opinion that a writ of certiorari should be issued in order to dispense justice to the assessee. There has been a gross violation of Article 14 of the Constitution of India. Adequate opportunity of hearing has not been provided nor the sufficient time was given to file objections. In Aroma Chemical Vs. Union of India, 2014 (310) E.L.T. 427 (All.) a Division Bench of this Court held that a period of 7 days' time given for filing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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