Court directs re-assessment for multiple years based on Circular, emphasizes input tax credit validity

The Court disposed of the Writ Petitions by directing re-assessment for Assessment Years 2012-2013 to 2016-2017 based on Circular No.5/2021. It emphasized the importance of considering the petitioner's input tax credit validity and compliance with rules, instructing the respondent to issue a speaking order within four weeks. The Court acknowledged the challenges posed by the time lapse due to GST implementation but stressed that re-assessment proceedings should not be delayed, especially with guidelines in place.

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Issues:
1. Validity of impugned Notices for Assessment Years 2012-2013 to 2016-2017.
2. Compliance with court orders regarding re-assessment and personal hearing.
3. Effect of time lapse on re-assessment proceedings.
4. Impact of GST implementation on reorganization and delays.
5. Consideration of Circular No.5/2021 in re-assessment process.

Analysis:
1. The Writ Petitions were filed to challenge the impugned Notices dated 04.07.2020 for Assessment Years 2012-2013 to 2016-2017. The petitioner sought to quash the notices as being without jurisdiction and contrary to principles laid down in a previous judgment of the Division Bench of the Court.

2. The petitioner had previously challenged assessment orders for the same years, which were set aside by the Court, directing the Assessing Officer to re-do the assessment after providing a personal hearing opportunity. The petitioner contended that the impugned orders were passed contrary to the timeline set by the Court in the earlier judgment.

3. The respondent justified the delay in passing orders due to the reorganization following GST implementation and the need to frame guidelines. The Court acknowledged the timing challenges but emphasized that the re-assessment proceedings should not be hindered by the lapse of time, especially when guidelines were now in place.

4. The Court noted the issuance of Circular No.5/2021 by the Principal Secretary/Commissioner of Commercial Taxes to address such situations. It directed the respondent to pass a speaking order on merits within four weeks, considering the Circular and ensuring the petitioner's opportunity to be heard.

5. Ultimately, the Court disposed of the Writ Petitions with the direction for re-assessment based on the Circular, emphasizing the importance of considering whether the petitioner validly availed input tax credit and complying with relevant rules.

This detailed analysis covers the issues raised in the judgment, addressing the validity of notices, compliance with court orders, impact of time lapse, GST implementation challenges, and the relevance of the Circular in the re-assessment process.

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