M/S Bhagwati Jewellers vs The Assistant Commissioner
2023 Latest Caselaw 126 Raj/2

       HIGH COURT OF JUDICATURE FOR RAJASTHAN
                   BENCH AT JAIPUR

              D.B. Civil Writ Petition No. 16460/2022

M/s Bhagwati Jewellers
                                                                    ----Petitioner
                                     Versus
The Assistant Commissioner
                                                                  ----Respondent

For Petitioner(s) : Mr. Rajendra Prasad, Senior Advocate assisted by Mr. Vikram Kumar Gogra

HON'BLE THE CHIEF JUSTICE MR. PANKAJ MITHAL HON'BLE MRS. JUSTICE SHUBHA MEHTA

Order

04/01/2023

Heard learned counsel for the petitioner.

The controversy in this writ petition relates to assessment for

the year 2014-15. In the said year the best judgment assessment

was passed by the Assessing Officer which became final up to the

High Court. However, in view of the amendment in Section 174 of

the Rajasthan Goods & Services Tax Act, 2017 whereby a new

sub-section 2B(ii) was added permitting reopening of the exparte

assessment, the petitioner moved an application on 03.03.2022

for the above purpose. The said application was allowed by the

Assessing Officer vide order dated 06.05.2022 after hearing the

parties concerned. Despite the above, a further order has been

passed on 06.05.2022 rejecting the above application of the

petitioner without referring to the order dated 06.05.2022 or

recalling the same.

The submission of learned counsel for the petitioner is that

once his application for reopening of the assessment has been

(2 of 2) [CW-16460/2022]

allowed on 06.05.2022, the Assessing Officer was functus officio

to pass any order rejecting the same without recalling the order

dated 06.05.2022.

Issue notice to the respondents by registered post,

returnable within six weeks.

List for admission/final disposal immediately thereafter.

Until further orders of the Court, the respondents shall not

take any coercive measures to recover any amount from the

petitioner as per the best judgment assessment pursuant to order

dated 03.07.2017.

                                   (SHUBHA MEHTA),J                                                    (PANKAJ MITHAL),CJ

                                   KAMLESH KUMAR/RAJAT/9









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