2021 (3) TMI 1022

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 1. These matters have come up on board for consideration of applications under Article 226 (3) of the Constitution of India filed by the respondents, seeking vacation of the following interim order granted by a Coordinate Bench of this Court on 24.07.2020 : "In wake of onslaught of COVID-19, abundant caution is being taken while hearing the matter in Court. Issue notice to the respondents, returnable within six weeks. In the meanwhile, effect and operation of the impugned notices dated 20.03.2020, 06.07.2020 and summon dated 27.12.2019 shall remain stayed." 2. Mr. Sunil Bhandari, learned counsel appearing for the respondent - Department, at the outset submitted that this Court has stayed the effect and operati....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ioner, including non-availing the opportunity to file reply. 4. Learned Senior Counsel invited Court's attention towards the assessment order dated 20.03.2017 (Annexs.2 & 3) passed by the Assessing Officer and highlighted that while passing the order aforesaid, the Assessing Officer had examined books of account; relevant record so also record relating to HSD (Diesel) and passed an assessment order under Sections 24, 25 & 55 of Rajasthan Value Added Tax Act, 2003 (hereinafter referred to as the 'Act of 2003'). Inspite of the complete enquiry being done, respondents No.2 to 4 (same person) have initiated proceedings for reassessment in exercise of powers purported under Section 26 of the Act of 2003 read with Section 174 of the Rajasthan ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....6 & 7). In response to such questions, learned counsel for the Department responded that Assessing Officer has simply issued a notice in this regard and the petitioner - Company should go and satisfy him. 9. Heard. 10. In considered opinion of this Court, the fact that the diesel has been sold for consideration, is an assertion of fact by the Assessing Officer and the initial burden thereof lies upon him. The Assessing Officer is obliged to bring at least prima facie evidence before this Court to satisfy that the exercise of jurisdiction is legit, particularly when this Court is seized of the matter and has stayed the proceedings. 11. The respondents have simply filed a preliminary reply and application under Article 226 (3) of the....