2019 (9) TMI 1752 - SCH - VAT / Sales Tax

Plea succeeds as matter remanded to examine substantial tax question, audit officer's assessment power left open

H.G. INTERNATIONAL Versus COMMISSIONER OF TRADE AND TAXES DELHI

SC held that the petitioner's plea had merit and remanded the matter to the HC to decide whether the question of law originally pleaded in ST Appeal No. ... Seeking remand of matter to take a view whether the other questions of law raised are required to be framed or not and if so, frame those questions of law - HELD THAT:- The petitioner has merit - The matter remanded back to the High Court for consideration as to whether the question of law originally pleaded in ST Appeal 63/2014 actually arises for consideration or not and if the High Court considers it appropriate to frame so, to take a view on the same. Insofar as the question of law in the present case is concerned, as to whether that Audit Officer can also pass an assessment order or not, it is considered appropriate to list for hearing - List for the aforesaid purpose on 21st January, 2020 on top of the Board. Leave granted. The Court remitted the matter to the High Court to determine whether the other questions of law originally raised in ST Appeal No. 63/2014 'actually arise for consideration' and, if appropriate, to frame and decide those questions. The Court found merit in the appellant's contention that only an additional question of law had been answered by the impugned order and that other pleaded questions were not framed. Separately, the Court directed that the specific question of law as to whether the Audit Officer 'can also pass an assessment order or not' be listed for hearing, and scheduled the matter for further hearing on 21 January 2020.