2012 (11) TMI 1186 - HC - VAT and Sales Tax

Respondent to Review Objections on Returns, Petitioner Gets Hearing Opportunity

The court directed the respondent to consider the petitioner's objections to the rejection of the request for revised returns and provide a hearing ... Permission to file revised return - assessment under the KVAT Act - penalty under the KVAT Act - opportunity of hearing - abeyance of proceedingsPermission to file revised return - opportunity of hearing - Respondent to consider and decide the petitioner's requests to file revised returns for the years 2009-10 and 2010-11 after hearing the petitioner. - HELD THAT: - On receipt of the petitioner's applications (Exts.P1 and P2), the respondent issued notices (Exts.P7 and P8) informing that the requests were not admissible and afforded an opportunity of hearing. The petitioner filed objections (Exts.P9 and P10). The High Court directed the respondent to pass orders on Exts.P7 and P8 in the light of Exts.P9 and P10 and after affording the petitioner an opportunity of hearing, fixing a date and time for personal appearance to avoid delay. The Court did not adjudicate the merits of admissibility but required a fresh decision by the officer after hearing the petitioner. [Paras 3]Respondent directed to consider and decide the requests for permission to file revised returns after hearing the petitioner and having regard to the objections filed.Assessment under the KVAT Act - penalty under the KVAT Act - abeyance of proceedings - Proceedings under Exts.P3 to P6 (proposals to complete assessment and levy penalty) to be kept in abeyance pending the respondent's decision on the requests to file revised returns. - HELD THAT: - Following the direction that the respondent decide Exts.P7 and P8 after hearing the petitioner, the Court expressly ordered that the proceedings pursuant to Exts.P3 to P6, which proposed assessment under Section 25 and penalty under Section 67 of the KVAT Act for the years in question, shall be kept in abeyance until such decision is rendered. This preserves the petitioner's position pending the officer's fresh consideration. [Paras 3]Proceedings pursuant to Exts.P3 to P6 ordered to be kept in abeyance until the respondent passes orders on Exts.P7 and P8.Final Conclusion: Writ petition disposed by directing the respondent to hear the petitioner and decide the applications for permission to file revised returns in light of the objections, and by staying the assessment and penalty proceedings under Exts.P3-P6 until such decision is taken; petitioner to produce copy of the judgment to the respondent for compliance. Issues involved: Request for permission to file revised returns under Section 25 of the KVAT Act, issuance of notices proposing assessment and penalty under Section 67 of the Act, admissibility of request for revision of returns, consideration of objections filed by petitioner.Summary:The petitioner requested permission to file revised returns for the years 2009-10 and 2010-11 through Exts.P1 and P2. Subsequently, notices Exts.P3 to P6 were issued proposing assessment under Section 25 of the KVAT Act and penalty under Section 67 for the mentioned years. Further, notices Exts.P7 and P8 were issued rejecting the request for revised returns and offering an opportunity for a hearing. In response, the petitioner filed objections Exts.P9 and P10, leading to the filing of a writ petition seeking direction to consider Exts.P1 and P2.Upon review, the court noted that the respondent issued notices Exts.P7 and P8 upon receiving Exts.P1 and P2, to which the petitioner responded with objections Exts.P9 and P10. The court directed the respondent to decide on Exts.P7 and P8 in light of Exts.P9 and P10, providing the petitioner with a hearing opportunity. To expedite the process, the petitioner was instructed to appear before the respondent on a specified date for the hearing, with proceedings related to Exts.P3 to P6 put on hold.The court ordered the petitioner to present a copy of the judgment and the writ petition to the respondent for compliance. The writ petition was disposed of accordingly.