2016 (8) TMI 1340

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....litigation forced upon by respondent 1 by passing Assessment order dated 05.05.2016 despite lack of jurisdiction. 4. Brief facts necessary for adjudication are that; petitioner an Online Agency engaged in marketing and selling of consumer goods is registered under U.P. Value Added Tax, Act 2008 (hereinafter referred to as 'Act 2008') and Central Sales Tax Act, 1956 (hereinafter referred to as ' CST Act'). The business of petitioner is that it buys goods from various dealers across the country and sells the same to other dealers in the State of U.P. as alleged throughout India. Apart from business and trading of goods petitioner is also engaged in providing warehousing and various other services to sellers registered on the portal www.fli....

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....d 22.06.2015 wherein also petitioner mentioned its address at Ghaziabad and also requested for refund of amount already recovered. Respondent 1 however, again passed exparte provisional assessment order for the period April to October 2015 on 15.12.2015 by serving notice upon earlier address at Noida and recovered a sum of Rs. 49.24 Crores on 28.01.2016 from petitioners' account. 6. Challenging the aforesaid exparte order petitioner file writ petition before this Court which has been allowed vide judgment dated 29.02.2016 holding: (1) for change of place of business, registered dealer is required to file an application under Section 75 of Act 2008 read with Rule 33 of U.P. Value Added Rules, 2008 (hereinafter referred to as 'Rules 2008&#....

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.... by Court. 10. Petitioner also filed an application dated 04.05.2016 requesting the Assessing Authority to transfer pending cases of assessment to competent authority at Ghaziabad. Respondent 1 however, again proceeded in the same adamant manner and passed Assessment orders on the same day i.e. 04.05.2016 for Assessment Years 2014-15 Central/Provisional that it had no jurisdiction to pass such order, in view of judgment dated 29.02.2016 passed by this Court in Writ Petition no. 80 and 168 of 2016. 11. Considering the circumstances despite this Courts' judgment, respondent 1 proceeded to pass impugned assessment orders. This Court required respondent 1 to appear in person along with record to show as to how he has passed assessment ord....

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....place of business of petitioner from Noida to Ghaziabad w.e.f. 20.01.2013 and consequently now the Deputy Commissioner, Commercial Tax, Sector 7, Ghaziabad becomes Assessing authority of petitioner w.e.f. 20.01.2013. Pursuant thereto respondent 1 has passed an order on 23.07.2016 withdrawing the assessment orders dated 04.05.2016 impugned in this writ petition. 14. It is admitted that application for transfer of business address was filed on 05.12.2013 which was rejected by respondent 1 on 02.09.2014 and the said order was set aside by this Court vide judgment dated 29.02.2016. 15. Learned Standing Counsel at the outset clearly stated that since the assessment orders impugned in this writ petition have now been withdrawn by respondent....