9911796707
TMI Blog2024 (9) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... may be pleased to issue a writ of certiorari or writ in the nature of certiorari or any other appropriate writ or order quashing and setting aside impugned order (annexed at Annexure A) passed under Section 34 (8A) of the VAT Act for the year 2013-14 as being wholly without jurisdiction, arbitrary and illegal; B. Pending notice, admission and final hearing of this petition, this Hon'ble Court may be pleased to stay the operation, execution and implementation of impugned order (annexed at Annexure A) passed under Section 34 (8A) of the VAT Act for the year 2013-14; C. Ex parte ad interim relief in terms of prayer B may kindly be granted." 2. Short facts can be stated as under : 2.1 The petitioner is a public limited company engaged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner remained present before the authority and submitted explanation. 2.6 Thereafter, till 25.1.2024, the petitioner did not receive any communication from the authority, but by a phone call, the petitioner was informed that an order has already been passed and the petitioner should collect the copy of the order. Therefore, vide letter dated 7.2.2024, the petitioner requested for the copy of the order which was never served upon it. Pursuant to such letter, on 21.2.2024, the petitioner was supplied the impugned order under Section 34 (8A) of the VAT Act. 2.7 Thus, being aggrieved and dissatisfied by the aforesaid, the petitioner has approached this Court by way of this petition challenging, inter-alia, the order dated 31.3.2024 unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 34. When the Section expressly contemplates that the assessment under the said provisions could be resorted to only during the proceedings under the Act, the powers has to be exercised in that manner only and upon fulfillment of the said condition." 7. Keeping in mind the aforesaid ratio and the facts of the case that the assessment order for the year 2013-14 was passed on 31.3.2018 and the said order attained its finality as neither the petitioner has challenged the same nor any reassessment or revision is contemplated within the statutory period of limitation. Meaning thereby, there was no proceedings pending under the VAT Act at the time when the impugned order under Section 34 (8A) of the VAT Act was passed. The authorities could ..... X X X X Extracts X X X X X X X X Extracts X X X X
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