2026 (1) TMI 847

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....n filed assailing the order dated 10.11.2008 passed by respondent No.1 for the assessment year 2006-07 to 2008-09. 3. Petitioner No.1 - M/s. Marriott Hotel India Limited which is in the supply of food and beverages, by virtue of an operating agreement dated 02.01.2006 entered into with the petitioner No.2 i.e., M/s. Viceroy Hotels Limited started operating the hotel business. However, the Department subsequently found that all the bills that were raised in the process of operating the said business by petitioner No.1 were issued in the name of petitioner No.1 itself and therefore entire turnover would get added to the business of petitioner No.1 for which the they would be liable to pay tax under the APVAT Act (as it then was). On the co....

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....od. There also does not seem to be any dispute by either of the parties so far as the total turnover is concerned. The only question that arouse was whether the respondent authorities were justified in demanding the tax from petitioner No.1 i.e., M/s. Marriott Hotels India Limited, when the petitioner No.2 had already paid the tax against said turnover said to have been received by the petitioner No.1 - M/s.Marriott Hotel, though, learned Special Government Pleader would only say that it is only Rs.2.23 lakhs of tax that has been paid by petitioner No.2 against total tax liability of Rs.3,16,45,202/-. The issue which is also raised by the petitioners was that the very audit which was conducted by the Department followed by the inspection an....

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....or appropriate Post Audit Action. If the competent controlling and/or supervising authority like Deputy Commissioner issues separate orders authorizing assessment, it shall be open to such authorizing officer or authority prescribed, as the case may be, to undertake assessment in accordance with law; (d) W.P.No.1704 of 2009 is disposed of setting aside the assessment order, dated 16.12.2008 for the period from April, 2005 to March, 2006. This is, however, subject to the power and jurisdiction of the revisional authority under Section 32(1) of the VAT Act; and (e) We direct the parties to bear their own costs." 7. From the aforesaid operative portion of the said judgment in the case of M/s. Balaji Flour Mills, it is appa....