Parallel VAT proceedings on identical material for two assessment years were held impermissible under the same factual basis.

Proceedings initiated under Section 29(7) of the Uttar Pradesh VAT Act for assessment year 2009-10 could not continue where identical proceedings had already been initiated for assessment year 2008-09 on the same information and tax-related figures. The department ed that parallel proceedings had been started on the same material, and the Court held that simultaneous proceedings for two assessment years on identical reasons and figures were not permissible. The Court also refused to consider the petitioner's claim regarding unpaid dues because that issue was not supported by pleadings in the petition.

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Issues: Whether proceedings initiated under Section 29(7) of the Uttar Pradesh Value Added Tax Act for assessment year 2009-10 could be continued when similar proceedings on the same factual basis had already been initiated for assessment year 2008-09.

Analysis: The proceedings for the two assessment years were founded on the same information and the same figure of tax-related transactions. The department accepted that a mistake had occurred in initiating parallel proceedings on the same material for more than one assessment year. The Court noted that simultaneous proceedings for two assessment years on identical reasons and figures could not be permitted. The Court also declined to enter upon the petitioner's claim relating to unpaid dues because that claim was not supported by pleadings in the present petition.

Conclusion: The proceedings for assessment year 2009-10 were not to be continued, while the proceedings for assessment year 2008-09 were left open for the petitioner to contest before the authority concerned.

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