Challenge to Unpaid Sales Tax Order Dismissed, Appeal Allowed

The Court dismissed the challenge to the unpaid sales tax demand order, rejecting claims of lack of notice and hearing. The petitioner, directed to file an Appeal within four weeks, received protection from coercive recovery until the appeal's resolution. The Court allowed the petitioner to raise additional grounds in the Appeal and disposed of the petition and pending applications accordingly.

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Issues:
Challenge to order of unpaid sales tax demand, Lack of service of notice, Participation in assessment proceedings, Reprieve from period of limitation, Protection against coercive recovery.

Unpaid Sales Tax Demand:
The Writ Petition challenges an order raising a demand of unpaid sales tax of &8377; 1,00,674.97 for the assessment year 2000-01. The petitioner, a registered dealer, claims to have stopped business and not received any notice of assessments. The order of assessment was passed ex parte, and the petitioner only became aware of the proceedings when coercive measures were initiated for tax recovery.

Service of Notice and Participation:
The respondents assert that all notices for assessments were duly served on the petitioner, who, along with representatives, appeared before the assessing officer multiple times and requested time. The order of assessment was passed after hearing the petitioner, contradicting the petitioner's claim of lack of service of notice.

Reprieve and Protection:
The Court notes the absence of clarity regarding the service of the order of assessment on the aged petitioner and the fact that the establishment was found closed during the relevant period. Considering the circumstances, the petitioner is directed to file an Appeal within four weeks, with assurance of no coercive recovery of tax dues until the appeal is disposed of.

Judgment:
The Court dismisses the challenge to the order based on lack of hearing or non-service of notice. It allows the petitioner to raise any other grounds in the Appeal without delay. The Court provides protection against coercive recovery until the appeal is resolved. The petition is disposed of accordingly, with pending applications also being disposed of.

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