2026 (1) TMI 949

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.... the year 2005-2006 is under challenge, in WP(C) No. 6530/2015, the challenge is to the Notice of Demand dated 07-10-2015 issued for the Assessment Year 2006-2007. Similarly, in WP(C) No. 6594/2015, the challenge is to the notice of Demand dated 07-10-2015 along with the assessment order dated 07-10-2015 for the assessment year 2007-2008. 4. The petitioner company in the above noted writ petitions is engaged in the business of manufacturing of tea. For the purpose of carrying on its business, the petitioner purchases raw materials, i.e., tea leaves locally and use such materials in manufacture of tea in the petitioner's factory. The petitioner company is a registered dealer under the provisions of the Assam Value Added Tax Act, 2003, as well as under the Central Sale Tax Act, 1956. The petitioner company projects that it was regularly submitting its returns before the Superintendent of Taxes, Diphu unit and had also paid the taxes so assessed. The assessment in respect of the petitioner company for the year 2006-2007 was completed on 15.10.2009 and the assessment for the year 2007-2008 was completed on 13.04.2009. Poised thus, the Superintendent of Taxes, Diphu, issued a sho....

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.....10.2015 at 11.30 a.m. However, without taking into consideration the show-cause reply submitted by the petitioner on 07.10.2015, the Superintendent of Taxes, Diphu, proceeded to issue the notice of demand on 07.10.2015 for each of the assessment years involved. Accordingly, he submits that the notice of Demand dated 07.10.2015 being so issued without considering the reply submitted by the petitioner in the matter, would require an interference. Mr. A. Todi, submits that the assessment of the petitioner company for the assessment years 2005-2006, 2006-2007 & 2007-2008, were completed in the manner required and accordingly, the same was not open for further assessment in view of the bar imposed by the provisions of Section 39 of the Act of 2003, which mandates that no assessment shall be made after expiry of 5 (five) years from the end of the year to which the assessment relates. Accordingly, he submits that the notice of Demand all dated 07.10.2015 impugned in the above noted writ petition would mandate an interference from this Court. 6. Per contra, Mr. B. Gogoi, learned Additional Advocate General, Assam, submits that the show-cause notice dated 03.10.2015 was issued to the....

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....ow-cause in writing either by yourself or through an authorized representative before the undersigned on or before 09-10-2015 at 11-30 A M. without fail. Failure to comply with the terms of this notice will invite other penal action also. Given under my hand and Seal of this office in this day of 3rd October/2015. (S C Mazumder) Superintendent of Taxes. DIPHU " 10. A perusal of the said show-cause notice would reveal that the Superintendent of Taxes, Diphu, had required the petitioner company to show-cause in writing on or before 09.10.2015 as to why a penalty of Rs. 1,00,000/- (Rupees One Lakh) for each of the assessment years involved under Section 62(3) of the Act would not be imposed for failure on the part of the petitioner company to submit the audit report as required under the provisions of sub-section (2) of Section 62 of the Act of 2003 from the prescribed authority. The petitioner in his reply had denied the said allegation and had projected that the audit reports were duly furnished and it was basing on the said audit reports and other documents submitted that the annual returns for the assessments years 2005-2006, 2006-20....

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....tions imposing a penalty of Rs. 1,00,000/- (Rupees One Lakh) upon the petitioner company for violation of the provisions of sub-section 2 of Section 62 of the Act of 2003, would mandate an interference from this Court. 16. In WP(C). No. 6594/2015 and WP(C). No. 6530/2015 in addition to the challenge to the show-cause Notice of Demand dated 07.10.2015 issued in pursuance to the common show-cause notice dated 03.10.2015, for the assessment years 2005-2006, 2006-2007 and 2007-2008 imposing a penalty of Rs. 1,00,000/-(Rupees One Lakh) upon the petitioner company, further show-cause notices both dated 03.10.2015 and demand notices both dated 07.10.2015 which was issued to the petitioner company for the assessment year 2006-2007 and 2007-2008 was also under challenge. The show-cause notices being the same, the show-cause notice as involved in the proceeding of WP(C). No. 6530/2015 being relevant is extracted hereinbelow; "GOVERNMENT OF ASSAM OFFICE OF THE SUPERINTENDENT OF TAXES : :DIPHU:: KARBI ANGLONG, ASSAM. NO. DPU/CST-18139903808/2015-16/2015/1728 Date: 3/10/2015 To M/s Parmeswari Tea Co. PO:- Santipur, PS- B....