2018 (8) TMI 302

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....ealer under the Scheme of the Maharashtra Value Added Tax Act, 2002 (for short 'MVAT Act'), we are extremely reluctant to interfere in Writ jurisdiction and therefore, this Writ Petition can and will be dismissed on the ground of availability of alternate equally efficacious remedy under that law. 3. Shri. Sridharan however, would submit that the paragraphs in the Writ Petition which commence under the heading brief statement of facts, namely "paras 4 to 14" highlights a single issue. The petitioner made Stock Transfers to its Daman Unit during the course of its manufacturing activities. The transfer was made from Taloja Unit to its Daman unit. However, the law in field, namely, Central Sales Tax Act, 1956 insofar as the machinery ....

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....ke was noticed during the course of the assessment and before it's finalization and hence the petitioner-dealer also alerted the assessment officer by a letter of 23.03.2018. 5. No opportunity was given to explain this even to the authorized representative who was present. It is relying upon the incorrect figure that the assessment has been framed, but even while doing so, there are no reasons assigned. It is in these circumstances that this Writ Petition should be entertained. It is submitted that there is inherent power to correct such arithmetical mistakes and it is brought to the notice of the Assessing Officer during the course of the assessment and this is not a exercise of substantive power not conferred by law. 6. Mr. Sonpal a....

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.... was a calculation or arithmetical mistake or otherwise or is an attempt to reopen a completed assessment, will have to be determined by the Assessing Officer, but before he decides and determines it, he must comply with the principles of natural justice. That alone is our anxiety. He should assign reasons for coming to either conclusion. We are not for a minute suggesting that the Revenue has accepted that the respondents are wrong in what they have done or that petitioner's version deserves to be thrown out and rejected outright. We are only accepting, in the peculiar circumstances, the proposal of respondents that the petitioner can go back to the Assessing Officer and request him to deal with its contentions as raised in the Writ ....