TaxTMI 
TaxTMI 
2023 (3) TMI 1065
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....ed senior counsel assisted by Mr. P. Baruah, 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 notices dated 10.07.2020 and 27.10.2020 (Annexure II and IX to the writ petition) and order dated 25.09.2020 (Annexure VI to the writ petition) issued by the respondent no. 3 whereby the respondent no. 3 had set-aside the assessment order dated 24.03.2015 issued by the respondent no. 4. 3. Briefly stated, the respondent no. 4, vide order dated 24.03.2015 had completed the assessment of the petitioner under Section 31(1) of the TVAT Act, 2004. On 10.07.....
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....ribed under Sections 33 and 74 of the TVAT Act, 2004. Learned senior counsel has further submitted that the impugned order dated 20.04.2021 passed by the respondent no. 3 dismissing the revision application of the petitioner is arbitrary and without jurisdiction. Lastly, learned senior counsel has urged this court to set-aside the notice dated 10.07.2020 and the impugned orders passed by the respondent no. 3. 5. Learned Additional GA has submitted that there is no error in the notice dated 10.07.2020 and the orders passed by the respondent no. 3 and the orders have been passed by the revisional authority in accordance with Act and Rules of the TVAT Act. Learned Additional GA has also urged this court to dismiss the writ petition as not m....
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....t on the Record: (1) An assessing, appellate or revisional authority including the Tribunal may, on an application or otherwise at any time within three years from the date of any order passed by it, rectify any error apparent on the face of the record; Provided no such rectification which has the effect of enhancing the liability to pay tax or penalty or penal interest shall be made unless such authority has given notice to the person affected and has allowed him a reasonable opportunity of being heard. (2) Where such rectification has the effect of enhancing the tax liability or penalty, the Assessing Authority shall give the dealer or other person a notice of assessment or penalty and the dealer or other person shall pa....
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....on of the gravity of offence, to impose least penalty @10% under Section 75A of the TVAT Act, 2004, on the balance amount of tax due for concealment of actual taxable sales/turnover and evasion of due tax thereon. Further, I am of opinion to impose penalty a sum equal to 0.1% of the turnover under Section 53(3) of the TVAT Act, 2004." 9. Thereafter, the petitioner submitted written statement before the revisional authority disclosing all his grievances, but the revisional authority without considering his submission had dismissed the revision application filed by the petitioner vide its order dated 20.04.2021, observing that the documents submitted by the petitioner squarely proves that he has not offered any discount and has only insert....