Court sets aside assessment orders, directs respondent to produce transaction details promptly. Procedural compliance emphasized.

The Court set aside the assessment orders for multiple years due to the assessing authority's failure to provide invoice-wise details as requested by the petitioner. The Court directed the respondent to produce all transaction details within two weeks, allowing the petitioner to file objections within the subsequent two weeks. The respondent was instructed to issue appropriate orders within six weeks, warning that failure to comply promptly would result in the respondent proceeding without further adjournment. The writ petitions were disposed of without costs, emphasizing the importance of procedural compliance and correct application of statutory provisions.

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Issues:
Challenging assessment orders for multiple years, reversal of input tax credit, penalty under Section 27(3) of the Act, failure to furnish invoice-wise details, misinterpretation of provisions of the Act, non-compliance with Circular by assessing authority.

Analysis:

Challenging Assessment Orders:
The petitioner, a manufacturer and dealer, challenged assessment orders for the years 2009-10 to 2014-15. The petitioner claimed input tax credit for purchases made and adjusted it against output tax due. However, issues arose during an inspection by Enforcement Wing officers, leading to show cause notices proposing reversal of input tax credit and penalty under Section 27(3) of the Act. The petitioner requested invoice-wise details for verification, highlighting a Circular dated 01.04.2015 by the Principal Secretary and Commissioner of Commercial Taxes.

Misinterpretation of Provisions:
The petitioner argued that the respondent misunderstood the Act's provisions. The petitioner contended that for reversal of input tax credit, penalty should be levied under Section 27(4) of the Act, not Section 27(3) as done by the respondent. The petitioner also claimed that the respondent did not provide invoice-wise details despite specific requests and failed to comply with the Circular's instructions.

Court's Decision:
The Court noted the absence of invoice-wise details provided by the assessing authority despite the petitioner's requests. Consequently, the Court set aside the impugned orders and directed the respondent to produce all transaction details within two weeks. The petitioner was allowed to file objections within two weeks thereafter, and the respondent was instructed to pass appropriate orders within six weeks. Failure by the petitioner to respond promptly would allow the respondent to proceed without further adjournment. The writ petitions were disposed of accordingly, with no costs imposed.

This judgment highlights the importance of adherence to procedural requirements, including providing necessary details to taxpayers and correctly applying statutory provisions. The Court's decision emphasizes the significance of due process and the need for authorities to comply with legal obligations and directives issued by higher authorities.

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