High Court directs respondent to accept 20% payment for VAT assessment, grants petitioner opportunity to present objections.

The High Court directed the respondent to accept the petitioner's offer to pay 20% of the determined amount for VAT assessment, with the payment to be adjusted from any refund due. The petitioner was granted another opportunity to present objections and the authority was instructed to pass appropriate orders in accordance with the law. Failure to appear before the authority on a specified date would result in the authority passing orders based on available records, which the petitioner agreed not to challenge. The writ petition was disposed of without costs, and related petitions were closed.

---

---

Issues:
Challenge to respondent's order dated 17.12.2014 regarding VAT assessment. Petitioner's request for fresh assessment based on actual sales declared in returns. Petitioner's willingness to pay 20% of determined amount. Request for another opportunity to present objections.

Analysis:
The petitioner challenged the respondent's order dated 17.12.2014 related to VAT assessment. The petitioner contended that during the assessment year, no VAT was collected from customers. In response to a notice issued on 31.12.2013, the petitioner submitted a reply on 4.2.2014 requesting a fresh assessment order considering actual sales declared in returns. The petitioner expressed willingness to pay 20% of the determined amount and requested an opportunity to convince the authority. The High Court directed the respondent to accept the 20% payment agreed upon by the petitioner, which could be adjusted from any refund due. The petitioner was granted another opportunity to present objections and the authority was instructed to pass appropriate orders in accordance with the law.

The petitioner agreed to appear before the authority on 16.03.2015 to provide verbal and written submissions. Failure to avail this opportunity would empower the authority to pass orders based on available records. If such an order was issued, the petitioner undertook not to challenge it before the appellate authority. The High Court disposed of the writ petition with the direction for the respondent to consider the 20% payment, allow the petitioner to present objections, and make a decision in accordance with the law. No costs were awarded, and connected miscellaneous petitions were closed.

---