2019 (11) TMI 1542

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ectness of the common order passed by the learned single Bench, dated December 6, 2018 in W. P. (MD) No. 11425 of 2016 (NVR & Co. v. Assistant Commissioner (CT)), etc., batch., dismissing the writ petitions filed challenging the assessment orders passed under the Act. 2. The legal issue raised in all these writ petitions is with regard to the levy of purchase tax under section 12 of the Act read with section 15 of the Act, which exempts tax on purchase of chillies if the total turnover of the buyer and seller is below Rs. 300 crores in a year as per entry 18 of Part B of the Fourth Schedule. The assessing officer initiated proceedings for revision of assessment largely based upon the circulars issued by the Commissioner of Commercial Tax....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the judgment in W. A. (MD) No. 557 of 2019, etc., batch (pages 150 and 151 in 80 GSTR) : "13. It is true that the appellants/petitioners are aggrieved by certain circulars issued by the Commissioner of Commercial Taxes, which may bind the assessing officer not the dealer, who was not a party to the circular. In fact, there is also a power for the Commissioner to revise the circular, when a third party files a revision petition stating that the circular should not be applied to their case. Therefore, the appellants/dealers are entitled to contend that the circular would have no application to their case. If such contention is accepted, it goes without saying that the assessing officer should consider the case of the dealer independe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lso uninfluenced by any directions that may be given by the Enforcement Wing. 16. The learned counsel for the appellants expressed an apprehension that in the light of the finding rendered by the writ court, there is likelihood of the assessing officer being prejudiced. 17. The appellants are put in such a situation by their own volition. Because, they come to challenge the revision notices by filing writ petitions without filing objections to the notices. In any event, as we have held that the writ petitions were premature, we have to necessarily vacate the finding rendered by the learned single Judge on the taxable issue leaving it open to the assessing officer to consider the individual case of the dealers individually ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rs in the impugned assessment orders, while applying the decision rendered by us in the case referred to supra, we are inclined to set aside the impugned order and remand the matter back to the assessing officer to consider the matter as indicated by us in the aforementioned judgment. Since the assessment orders were passed in the year 2015 and they have been pending before the writ court since then, it would be appropriate for the court to direct the appellants to submit additional objections wherein they will be entitled to raise both legal and factual submissions. 5. In the earlier judgment, we have vacated all the findings rendered by the learned single judge as if it is allowed to be remained, then the purpose of the remand itself w....