TaxTMI 
TaxTMI 
2014 (4) TMI 692
X X X X Extracts X X X X
X X X X Extracts X X X X
.... section 76 of the KVAT Act. It was also found that nine numbers of loose slips which were kept at the shop counter in respect of which the tax invoice had not been raised as and when sales were effected, enforcement authority had detected the suppressed turnover of Rs.11,693/- and taxed same at 12.5% which was made known to the assessee and it came to be admitted and tax liability was discharged. Further assessee has claimed input tax in VAT returns for the month of September, 2007. Assessee is said to have failed to produce purchase bills against purchases made. On these grounds respondent proposed to initiate proceedings and as such initiated proceedings and notice came to be issued on 08.02.2013 vide Annexure-A under section 52(1) of the KVAT Act. Thereafter, on 28.01.2014 one more notice was issued calling upon the assessee to produce the books of accounts and other documents. These notices have been received by the assessee and objections dated 24.02.2014 came to be filed vide Annexure-D forwarding the same to the respondent authority by Registered Post Acknowledgement Due. Assessing Authority has passed an order on 02.03.2014, affirming the proposition notice by concluding t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....to the prescribed authority under subs.(1) of s.23 of the Act, then a second appeal to the Tribunal under sub-s.(3) (a) thereof, and thereafter in the event the petitioners get no relief, to have the case stated to the High Court under s.24 of the Act. In Raleigh Investment Company Limited v. Governor General in Council, (1947) 74 Ind. App. 50: (AIR 1947 PC 78) Lord Uthwatt, J. in delivering the judgment of the Board observed that in the provenance of tax where the Act provided for a complete machinery which enabled an assessee to effectively to raise in the courts the question of the validity of an assessment denied an alternative jurisdiction to the High Court to interfere. It is true that the decision of the Privy Council in Raleigh Investment Company's case, (supra) was in relation to a suit brought for a declaration that an assessment made by the Income Tax Officer was a nullity, and it was held by the Privy Council that an assessment made under the machinery provided by the Act, even if based on a provision subsequently held to be ultra vires, was not a nullity like an order of a court lacking jurisdiction and that s.67 of the Income Tax Act, 1922 operated as a bar to the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....happa, learned counsel appearing for petitioner would very heavily rely upon the judgment of the Coordinate Bench of this Court in W.P. No.23858-62/2013 and connected matters disposed of on 15.07.2013 to buttress his arguments that impugned notice issued to petitioner is liable to be quashed. 8. Perusal of said judgment would indicate that in said case, assessee after having exhausted all the alternate remedies available under law had approached this Court invoking extraordinary jurisdiction. In this background, Co-ordinate Bench had exercised its jurisdiction and upheld the arguments of assessee thereunder. In fact, Hon'ble Apex Court in the case of M/s. Shiv Shankar Dal Mills etc. vs. State of Haryana and others etc. reported in AIR 1980 SC 1037 has held that assessment held as invalid in another proceeding is no ground to invoke Article 226 by assessee to seek extraordinary remedy. It has been held by Apex Court in the said judgment as under: "6. Article 226 grants an extra-ordinary remedy which is essentially discretionary, although founded on legal injury. It is perfectly open for the cour....
X X X X Extracts X X X X
X X X X Extracts X X X X
....om today upto the date of deposit with the Registrar. IV. It shall be open to the Registrar to make such periodical claims on appropriate proof by claimants on the lines stated above. V. He will devise the mechanics of processing the claims as best as he may and, in the event of dispute, may refer to the High Court for its decision of such disputes, if he thinks it necessary. Otherwise, he may dispose of the objections finally. VI. If any further directions regarding the mechanics of the claim of refund or otherwise are found necessary from this Court, the High Court will report about such matter to this Court and orders made thereon will bind the parties. VII. If parties eligible for repayment of amounts do not claim within one year from today the Registrar will not entertain any further claims. It will be open to such parties to pursue their remedies for recovery for any sums that may be due to them. &....