M/S Vishal Udyog vs The State Of Assam And 4 Ors
2021 Latest Caselaw 2419 Gua

                                                               Page No.# 1/3

GAHC010158992021




                      THE GAUHATI HIGH COURT
  (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

                         Case No. : WP(C)/5219/2021

         M/S VISHAL UDYOG
         A PROPRIETORSHIP CONCERN HAVING ITS PLACE OF BUSINESS AT
         SOLAPARA ROAD, PALTAN BAZAR, MANIPURI BASTI, DIST- KAMRUP(M),
         STATE- ASSAM AND REPRESENTED BY ITS PROPRIETOR- SRI MANOJ SAH,
         AGED ABOUT 49 YEARS, S/O (L) DAROGA SAH, R/O MANIPURI BASTI,
         DERI SINGH LANE, HOUSE NO. 30, GUWAHATI-781007, KAMRUP(M),
         ASSAM



         VERSUS

         THE STATE OF ASSAM AND 4 ORS
         REPRESENTED BY ITS COMMISSIONER AND SECRETARY TO THE
         GOVERNMENT OF ASSAM, FINANCE (TAXATION) DEPARTMENT, DISPUR,
         GUWAHATI-781006

         2:THE COMMISSIONER OF TAXES
          KAR BHAWAN
          BISHNU PRASAD RAVA FLYOVER
          DISPUR
          GANESHGURI
          GUWAHATI-781006
         ASSAM

         3:THE DEPUTY COMMISSIONER OF TAXES
          ZONE-C
          KAR BAHWAN
          G.S. ROAD
          DISPUR
          GANESHGURI
          GUWAHATI-781006
         ASSAM
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            4:THE SUPERINTENDENT OF TAXES
             UNIT-C
             GUWAHATI
             KAR BHAWAN
             G.S. ROAD
             DISPUR
             GANESHGURI
             GUWAHATI-781006
            ASSAM

            5:THE CERTIFICATE OFFICER (TAXATION)
             KAMRUP
             GUWAHATI
             KAR BHAWAN
             GS ROAD
             GUWAHATI-781006
            ASSA

Advocate for the Petitioner   : MR. D SARAF

Advocate for the Respondent : SC, TAXES




                                 BEFORE
            HONOURABLE MR. JUSTICE ACHINTYA MALLA BUJOR BARUA

                                       O R D E R

05.10.2021

Heard Mr. D Saraf, learned counsel for the petitioner and Mr. B Choudhury, learned counsel for the respondents in the Tax Department.

2. Issue notice returnable in six weeks.

3. Extra copies of the writ petition be furnished to the learned counsel within three days.

4. The petitioner assails an order dated 24.06.2019, which is an order of best judgment assessment under Section 37 of the Assam Value Added Tax Act, 2003 (in short AVAT Act, 2003). There is a requirement u/s 37(1) of the AVAT Act, Page No.# 3/3

2003 for issuing of a notice to the dealer in the prescribed form and in the prescribed manner so as to give him a reasonable opportunity of being heard before the dealer is assessed to the best of the judgment of the prescribed authority.

5. A ground is taken by the petitioner assessee that before passing of the impugned best judgment assessment order, no notice as required u/s 37(1) of the AVAT Act, 2003 was issued to the petitioner nor any opportunity was given to him.

6. In view of the above, the respondents to produce the records on the next date fixed, which may indicate as to whether the Section 37(1) notice under the AVAT Act, 2003 was issued and served on the petitioner and whether any opportunity of being heard was given to him,

7. Till the next returnable date, no coercive action be taken against the petitioner pursuant to the impugned judgment assessment order dated 24.06.2019. Further continuance of the interim order shall be considered after perusal of the records, as indicated above.

List the matter after six weeks.

JUDGE

Comparing Assistant