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2023 (3) TMI 830
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...., learned counsel and Mr. Kousik Roy, learned counsel appearing for the petitioner as well as Mr. K. Dey, learned Additional GA, appearing on behalf of the respondents. 2. By means of filing this writ petition, the petitioner has challenged the impugned show cause notice dated 21.05.2020 (Annexure V to the writ petition) and order dated 10.12.2020 (Annexure II to the writ petition) issued under Section 70(1) of the Tripura VAT Act, 2004 by the respondent no. 2 herein. 3. Briefly stated, the petitioner submitted its returns under TVAT Act, 2004 for the assessment years 2015-16, 2016-17 and 2017-18 (upto June, 2017). The petitioners being insisted by the assessing authority had paid advance tax in the month of March and the assessment w....
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.... in the original assessment done by the assessing officer. Learned senior counsel has also submitted that there was no prejudicial to the interest of the State Revenue. Learned senior counsel has lastly urged this court to set aside the impugned show-cause notice dated 21.05.2020 and the impugned order dated 10.12.2020 passed by the respondent no. 2. 5. Learned Additional GA has submitted that the show-cause notice dated 21.05.2020 and the order dated 10.12.2020 passed by the respondent no. 2 are not illegal and the same had been passed within the ambit of law. 6. Considered the submission of learned counsel appearing for the parties. We have also perused the record. 7. From the Assessment Order dated 03.05.2019 issued by the responde....
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....n 07.02.2020 to the respondent no. 2 wherein he prayed for initiating a refund process of the excess tax paid amount to Rs. 30,25,031/- for the assessment year 2017-18 (upto 30.06.2017) and release the amount in his favour. 9. On 21.05.2020, the respondent no. 2 had issued a show-cause notice upon the petitioner asking him to appear in-person or by authorized representative and explain as to why suitable order shall not be passed which may include enhancing or modifying/cancelling the assessment order dated 03.05.2019 passed by the respondent no. 3 herein, since as per respondent no. 2 the assessment order dated 03.05.2019 for the year 2017-18 (upto June, 2017) is prejudicial to the interest of State revenue. The order dated 21.05.2020, ....
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.... observed that the Superintendent of Taxes, Charge-V, Agartala has not obtained authorization of the person representing the dealer in the process of assessment and has merely relied upon the claim of the representative that he is the Accountant of the dealer 6. Whereas, on the basis of above facts and circumstances, it appears that the assessment order dated 03.05.2019 for the year 2017-18 (upto June, 2017) is erroneous in so far as it is prejudicial to the interest of state revenue 7. Now, therefore, in exercise of the power conferred upon me U/S 70(1) of the TVAT Act, 2004, the dealer is hereby asked to appear in person or by his authorized representative before the undersigned on the date and time given below and to ex....
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....004 says that the Commissioner may call for and examine the record of any proceeding under this Act, and if he considers that any order passed therein by any person appointed under sub-section (1) of section 18 to assist him, is erroneous in so far as it is prejudicial to the interest of the revenue, he may, after giving the dealer or transporter an opportunity of being heard and after making or causing to be made such enquiry as he deems necessary, pass such orders thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment, or cancelling the assessment and directing a fresh assessment. 12. The petitioner in his reply has urged the respondent no. 2 to exempt him or his representative from p....