2016 (11) TMI 1193

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...., Jabalpur in the matter of imposing liability on the petitioner for payment of VAT and entry tax for the period 1.4.2013 to 31.3.2014 by an ex parte order of assessment so also the order dated 8.3.2016 rejecting an application filed by the petitioner under Section 34 of the M.P. V.A.T. Act, this petition has been filed under Article 226 and 227 of the Constitution of India. The primary question canvased is that an ex parte order of assessment has been passed without granting proper opportunity to the petitioner. It is further stated that when the ex parte order of assessment was passed an application under Section 34 was filed seeking restoration of the proceedings and in the application filed which is available at page 41 the reason for ....

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....ments or account books and, therefore, the Assessing Officer was compelled to proceed in the matter i.e. ex parte. Shri Ganesh Purohit submits that the applicants was willing to produce all the account books and appear before the Assessing Officer on 30.1.2016, but because the reason beyond their control the representative could not appear as he was hospitalized and, therefore, a reasonable attitude should have been followed by the Assessing Officer. As far as availing the remedy of appeal is concerned Shri Purohit argues that the entire tax liability imposed is more than Rs. 14 Crores and if the 5% amount is deposited as a pre-deposit for filing of the appeal, the financial liability for availing the remedy of appeal itself is beyond the ....