2016 (6) TMI 809

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....es Tax Act, 1956 ('CST Act'), both for the first quarter of 2013-14. 2. The facts are that the registration certificate of the Petitioner, JBN Impex Private Limited, was cancelled by the two orders in Form DVAT-11 on 10th September 2014. Prior thereto, the Petitioner had filed its quarterly returns for 2012-13. It is stated that on 12th November 2012 a default assessment of tax, interest and penalty under Sections 32 and 33 of the DVAT Act had been issued regarding a mismatch in Annexures 2A & 2B. It was recorded that the Petitioner had claimed excess input tax credit in violation of Section 9 (2) (g) of the DVAT Act. Accordingly, a demand of Rs. 4,708 was made and a penalty of Rs. 10,000 was also imposed under Section 86 (10) of the DVA....

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....sessment of tax and interest under Section 32 of the DVAT Act has been passed by the AVATO wherein it has been inter alia stated: "The assessment order dated 29/09/2015 Ref. No. 150081840391 inadvertently framed under CST Act instead of DVAT Act. Hence rectified accordingly." 7. However, on closer scrutiny it is obvious that even this order dated 31st May 2016 has been passed without application of his mind as is evidenced from the fact that the columns 'turnover reported by the dealer', 'turnover assessed' and 'Tax reported/paid' are filled by the figure '0' and yet the tax has been assessed at Rs. 2,03,07,461. 8. Mr. Satyakam is unable to dispute that even this subsequent notice dated 31st May 20....