TaxTMI 
TaxTMI 
2021 (2) TMI 248
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.... petition; (B) be pleased to issue a writ of certiorari/ mandamus or any other appropriate writ, order or directions quashing and setting aside the consequential action of the respondent authority of attaching the bank account of the petitioner under Section­ 44 of the GVAT Act, 2003 annexed at Annexure­F; (C) pending admission, hearing and final disposal of this petition; (i) be pleased to stay the execution and implementation of order dated 08.09.2019 passed by the Respondent No.2 which is annexed at Annexure-­D. (ii) be pleased to stay the attachment order passed by the Respondent No.2 Authority, whereby the bank of the petitioner company is attached which is annexed at Annexure­F and permit the petitioner to operate the Ban Account as the petitioner is a working enterprise. (D) be pleased to grant such other and further reliefs and/or orders in the interest of justice in favour of the petitioner as deemed just and proper; 2. The facts giving rise to this writ­-application may be summarized as under:­ 2.1 The writ­-applicant seeks to challenge the legality and validity of the order passed by the respo....
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....d in the year 2015 i.e. on 31st March, 2015 and the period of audit assessment [re­assessment] under Section­35 of the GVAT was completed on 31st March 2016. He would argue that when the statutory period as prescribed by law came to an end way­back in 2016, it was not open for the respondent authority to over­look the period of limitation under the garb of under Section ­34(8A) of the GVAT Act. 5. He would submit that the condition precedent for invoking Section ­34(8A) of the GVAT Act, 2003 is the pendency of any proceedings under the Act. It is only in the course of any proceedings under the GVAT Act if the authority is satisfied that the tax has been evaded or the tax liability has not been disclosed correctly then, in such circumstances, the authority can initiate the assessment in respect of such transaction or claim after giving a reasonable opportunity of being heard. It is argued that when everything came to an end way­back in 2015 itself and when there were no proceedings pending of any nature, invoking of the Section ­34(8A) of the GVAT Act could be said to be without jurisdiction. 6. Mr. Thakore would submit that if the impugned orde....
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....claim: Provided that where such proceedings are under section 73 or section 75, the prescribed authority shall transfer the proceedings relating to such transaction or claim directing the concerned assessing authority to assess the dealer in respect of such transaction or claim: Provided further that the prescribed authority shall, notwithstanding anything contained in section 17, be deemed to have the requisite jurisdiction and power to assess such dealer in respect of such transaction of sale or purchase or claim, covered by clause (a) and such assessment proceedings shall, for all purposes of this Act, be deemed to have been transferred to such authority. (b) The assessment proceedings under this sub­section shall be without prejudice to the assessment proceedings in respect of the said period or periods under any other provisions of this Act by any authority who otherwise has the jurisdiction to assess such dealer in respect of other transactions of sale or purchase or any other claim. (c) The assessment under this sub­section shall be made separately in respect of the transaction or claim relating to the said period or perio....
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....y amend or revoke any such notice or extend the time for making any payment in pursuance of the notice. (3) Any person making any payment in compliance with a notice under this section shall be deemed to have made the payment under the authority of the dealer, and the receipt thereof by the Commissioner shall constitute a good and sufficient discharge of the liability of such person to the extent of the amount specified in the receipt. (4) Any person discharging any liability to the dealer after receipt of the notice referred to in this section, shall be personally liable to the Commissioner to the extent of the liability discharged or to the extent of the liability of the dealer for tax, penalty and interest, whichever is less. (5) Where a person to whom a notice under this section is sent objects to it by a statement in writing that the sum demanded or any part thereof is not due or payable to the dealer or that he does not hold any monies for or an account of the dealer, the Commissioner shall hold an inquiry and after giving to such person or dealer a reasonable opportunity of being heard, make such order as he thinks fit. (6) Any amount of m....
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....sold would come to around 2.54 lacs which in any case cannot be the sales amount of two wheelers. Hence, the said sales are of four wheelers and not two wheeler vehicles. Regards, OCEANIC MOTORS PVT. LTD. Authorized Signatory/ Director USED MOTOR VEHICLES SALES 2010­-11 Month Sales Amount No. VAT Amount April ­ 10 1773000 5 10000 May ­ 10 1768000 5 10000 June ­ 10 2565000 5 10000 July ­ 10 1074000 4 8000 August - 10 783500 2 4000 September - 10 1930700 4 8000 October - 10 1115100 6 12000 November - 10 1226500 6 12000 December - 10 1454600 8 16000 January - 11 1444000 8 16000 February - 11 1223000 6 12000 March ­ 11 1019000 9 18000 Total Amount 17376400 68 136000 SALES 0 (Zero) % 17376400 12.50% 146988592 15.00% 926784 Total 165291776 14. The communication is ordered to be taken on record. The plain reading of the afore­said communication would indicate that the matter was closed for the assessment year 2010­-11. 1....
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....t no order under sub-section (1) shall be made after the expiry of 5 years from the end of the year in which or part of which the tax is assessable. 10. It can thus, be seen that detailed provisions are be made in chapter­V of the VAT Act for dealers to file returns and for the prescribed authorities to assess such returns and thereby compute the dealers' correct tax liability. The VAT Act also contains detailed provisions for appeal and revisions against such orders of assessment. Sub-section (8A) of section 34 therefore needs to be seen in background of such statutory provisions, particularly, bearing in mind facts of the case. 11. Facts of the case are that by the time the respondents issued notice for revising the tax of the petitioner under sub-section (8A) of section 34, the original assessment was already completed in February 2010. In any case, in terms of sub-section (9) of section 34, such assessment became time barred by 31.03.2011. In terms of sub-section (1) of section 35, the Commissioner, if was of the opinion that the dealer was assessed at a rate lower than the rate it was assessable, could have passed an order after giving an opportunity of b....