TaxTMI 
TaxTMI 
2023 (9) TMI 282
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....les (Registration and Turnover Rules) of 1957 as well as the Constitution of lndia and consequently strike down the same; B. The Hon'ble Court be pleased to issue a writ of certiorari and/ or any other appropriate writ, direction or order quashing and setting aside the Impugned Assessment Order dated 29 March 2023 being "Exhibit B" to the Petition; C. That pending the hearing and final disposal of the Petition, the Hon'ble Court be pleased to stay the operation of the Impugned Assessment Order dated 29 March 2023 being "Exhibit B" to the Petition D. Ad-interim reliefs in the nature of prayer clause "C" above; E. That the Hon'ble Court be pleased to direct that any further proceedings pursuant to quashing and setting ....
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....C-Forms issued by various states to the tune of Rs. 37,60,67,284/- 4. Mr. Patkar has drawn our attention to the operative part of the said order which is the only discussion as found in the assessment order which reads thus:- "In said order Hon'ble MSTT ordered that, "The assessment order passed by assessing authority is set aside and the matter is remanded back to assessing authority to pass fresh assessment order." As per instruction given by Hon'ble MSTT, notice in form VI-B issued to dealer on 17/10/2022. In response the notice in form VI-B, Mr Sanjay Vora, CA attended time to time and produced books of accounts. GTO of Sales is determined at Rs. 8202704770/-, sales within the State is at Rs. 4216030487/-. C Forms not produ....
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....s Current Account with the Citi Bank. It is on such backdrop, the present petition was urgently moved before this Court on 22 August 2023 praying for urgent ad-interim orders. After hearing the learned counsel for the parties, this Court had passed the following order:- "1. Considering the facts and circumstances of the case and the submissions as made on behalf of the petitioner that C-Forms as also f-Forms were produced, which is also clear from the letters of the petitioner dated 7 June, 2019, 16 September, 2019, 11 December, 2019, 31 December, 2019, 31 October, 2022, 22 November, 2022, as also the certificate of Chartered Accountant, who represented the petitioner before the Assessing Officer annexed at Page 109 certifying that total ....
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....nce in regard to the impugned assessment order to contend that the impugned order does not comply with the observations as made by the Maharashtra Sales Tax Tribunal its order dated 2 September 2021, in VAT Appeal No. 12 of 2020 filed by the petitioner. 7. In such context, our attention is drawn to paragraph Nos. 9.4 to 9.6 of the said impugned order wherein the tribunal has observed that the Assessing Officer is required to take into consideration the details in regard to the turnover as pointed out by the petitioner. The relevant observations of the Tribunal in that regard reads thus:- "9.4 On the background of the legal position and facts of this case, we have perused the record placed before us. Also the written submission made by bo....
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....ion (2) of Section 6A of the CST Act with respect to points mentioned in paragraph 9.3 above. We have by way of this order decided the only limited point as mentioned in point No.(2) of paragraph 9.1 above. Limited to above aspect we have not expresses any opinion on other legal issues raised or the merit of the case. We make it clear that this order is given on the facts of the case. In view of the above we are passing the following order, ORDER 1. VAT Appeal No.12 of 2020 is partly allowed. 2. The assessment order passed by the assessing authority is set aside and the matter is remanded back to the assessing authority to pass fresh assessment order on the points stated hereinabove and in terms of directions given in paragraph 9....
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.... is a clear case of the petitioner that all the details in regard to C-Forms and F-Forms were placed for consideration of the assessing officer which ought to have been taken into consideration by the assessing officer in passing the impugned order. We find that the assessment order provides no reasoning whatsoever in this regard. The assessment order neither refers to all such materials as placed on record by the petitioner nor there is a discussion as to why such material ought to be discarded in arriving at the final assessment. The only consequence from such order which is bereft of particulars and any discussion in that regard, would be that the order would be required to be held to be passed in patent non application of mind and mater....