TaxTMI 
TaxTMI 
2022 (4) TMI 770
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.... "7 The petitioner therefore prays that this Hon'ble Court be pleased to issue a writ of mandamus or a writ in the nature of mandamus or a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, direction or order and be pleased to: (a) to quash and set aside the order dated 23/12/2021 (Annexure A) passed by the respondents. (b) pending the admission, hearing and final disposal of this petition, to stay the implementation and operation of the order dated 23/12/2021 at Annexure "A" to this petition and stay the further proceedings by respondent No.2; (c) direct the respondents to hear the second appeal nos.516 and 517 of 2021 without any condition of pre-deposit; (d) any ....
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....d not be imposed on the tax emerging out of the assessment? Considering the principle of natural justice, the dealer is given an opportunity of hearing to submit the aforesaid details and he is directed to remain present with the documentary evidence on 10th January 2020. If the dealer fails to remain present on the aforesaid date and time in-person or through his authorized representative or he does not make any representation, it shall be presumed that he does not want to state anything or to produce any evidence and the further proceedings shall be held ex parte, which may be noted." 4. The final order of assessment came to be passed by the adjudicating authority dated 23rd March 2020 along with the demand notice. The order p....
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....der of Ld. First Appellate Authority. Appellant is directed to deposit 20% of tax amount which comes to Rs. 14,37,544/-within one month." 8. Thus, the Tribunal declined to interfere with the order passed by the first appellate authority and insisted that if the writ applicant wants his appeals to be heard on merits, it should make a pre-deposit of 20% of its total tax liability. 9. In such circumstances referred to above, the writ applicant is here before this Court with the present writ application. 10. We have heard Ms. Vaibhavi Parikh, the learned counsel appearing for the writ applicant and Mr. Utkarsh Sharma, the learned A.G.P. appearing for the State. 11. We take notice of the fact that assessment for the F. Y. 2014-15 was....
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....n oath giving the conformation for the movement of goods of appellant from Ahmedabad to U.P. In a said affidavit reference is made that Officer of VAT Department Mr. Suthar has verified such movement of goods and no discrepancy was found there in. F. A letter dated 10/03/2019 written by Deputy Commissioner of Commercial Tax, Sector-4, Gorakhpur, U.P. asking the certain details about the genuineness of transaction of appellant with M/s. Shreenathjee Furnishing Pvt. Ltd. is confirmed by the letter dated 10/03/2019 written by Deputy Commissioner of Commercial Tax, Sector-4, Gorakhpur, U.P. G. Assessment order of the buyer M/s. Shreenathjee Furnishing Pvt. Ltd. for accounting year 2014-15 is placed on the record of this Tribun....
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....sing such order. L. A detail reply made by appellant dated 12/02/2019 pursuance to show cause notice issued by the Assessing Authority is nowhere discussed in assessment order, therefore, to that extent order of Assessing Authority is non speaking, unreasoned and passed against the principle of natural justice and law. M. Order of Ld. Assessing Authority is totally silent about the provisional refund sanctioned by the same rank officer and it is passed without assigning reasons for converting the refund into dues. Here Assessing Authority has failed to give reasons and proof to appellant for converting case of refund into dues. Considering the rival submission in light of aforementioned facts, it clearly shows tha....
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....pects which the Tribunal took into consideration referred to above are the very same aspects even so far as the assessment for the F. Y. 2015-16 is concerned. 16. We noticed that during the course of hearing of the Second appeals before the Gujarat Value Added Tax Tribunal at Ahmedabad, the learned Government Representative appearing for the respondent authority had submitted as under: "Mr. Patel has submitted that appellant has produced the form no. 38 of U.P. Vat Act produced before him. He has submitted that cross check and reply submitted by the Mr. Dave is pertain to financial year 201415 which is for the earlier year. He has submitted that in earlier financial year 2013-14 Authority has passed the order and appellant has p....