9911796707
TMI Blog2024 (3) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... ct") for the assessment years 2015-16 and 2016-17 on the premise that the same has been completed without even issuing a show cause notice to the petitioner contrary to Section 24 of the Act which provides that no assessment shall be made without the grant of reasonable opportunity and thus a nullity. 2. Brief facts: The petitioner is a manufacturer and dealer of ice-creams and other food items such as pizzas, snacks, juice etc. The petitioner was a registered dealer on the file of the 1st Respondent under the PVAT Act. The petitioner had reported a total and taxable turnover of Rs. 2,94,84,581/- and Rs. 3,33,17,512/- for the assessment year 2015-16 and 2016-17 respectively. There was a scrutiny of the accounts of the petitioner which all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is claim of input tax credit or refund, the Assessing Authority shall, at any time, within a period of five years from the end of the year to which the return relates, reverse input tax credit availed and determine the tax due after making such an enquiry as it may consider necessary: Provided that no order shall be passed under this sub section without giving the dealer a reasonable opportunity to show cause against such order." 3.2. A reading of the above provision would show that no order shall be passed under the Section without giving the dealer a reasonable opportunity to show cause. However, concededly the impugned orders of assessment have been made without issuing a show cause notice thus in gross violation of the mandate contai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same reads as under: "11. I state that soon after the petitioner received the impugned orders dated 24.1.2019 and 24.9.2019, immediately through its Auditor Late Mr.V.Anantharaman approached the first respondent and requested him to withdraw the same as there was no opportunity granted to the petitioner before the impugned orders were passed. The petitioner stressed on the fact that there was blatant violation of principles of natural justice in passing the impugned orders and also there was the reasonable opportunity as contemplated under the provisions of the PVAT Act, 2007 were not followed and requested the first respondent to pass a fresh assessment order after granting an opportunity to them. But however the first respondent did no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uing show cause notice and then pass fresh assessment order in accordance with law. 13. I state that even though the first respondent received the applications dated 7.5.2021, there was no response from his side. So the petitioner sent a reminder dated 5.7.2021 to the first respondent requesting to consider their applications dated 7.5.2021. The first respondent issued notices dated 23.7.2021 fixing the personal hearing on 4.8.2021 to decide and dispose of the application dated 7.5.2021 filed by the petitioner for the assessment years 2015-2016 and 2016- 2017. In the above notices, the petitioner was called upon to produce the following records which included the income tax returns filed for the years 2015-2016 & 2016-2017, the details of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed." 6. While this Court is conscious of the fact that though law of limitation does not strictly apply to the writ petitioner, nevertheless Courts would be loathe in permitting writ petitions after inordinate and unexplained delay or laches. Though the same by itself may not be an absolute impediment to exercise judicial discretion and rendering of substantial Justice. From a reading of the above paragraph extracted from the affidavit filed by the petitioner this Court is satisfied with the explanation for the delay in approaching this Court. Importantly, the orders having been made in complete disregard to the mandate contained in Section 24 of the Act, the impugned orders of assessment are a nullity and thus liable to be set aside. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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