STATE OF CHHATTISGARH Vs. TATA TELESERVICES LIMITED

JUDGEMENT

(1.) Heard Mr. Vikram Sharma, learned Deputy Government Advocate for the appellants. Also heard Mr. Sumit Nema, learned senior counsel, assisted by Mr. Anand Dadariya, learned counsel, appearing for the respondent.

(2.) Three separate re-assessment orders, all dtd. 26/12/2016, under Sec. 22(1) of the Chhattisgarh Value Added Tax Act, 2005 (for short, 'VAT Act') had been passed for the period 1/4/2010 to 31/3/2011 (Assessment Year 2010-11), for the period 1/4/2011 to 31/3/2012 (Assessment Year 2011-12) and for the period 1/4/2012 to 31/3/2013 (Assessment Year 2012-13). Three separate writ petitions came to be filed, namely, Writ Petition (T) No. 77 of 2017 in respect of Assessment Year 2010-11, Writ Petition (T) No. 78 of 2017 in respect of Assessment Year 2011-12 and Writ Petition (T) No. 79 of 2017 in respect of Assessment Year 2012-13. Identical prayers were made in the writ petitions except the change in the Assessment Year. It would be appropriate to extract the prayers made in Writ Petition (T) No. 77 of 2017:

(3.) By a common order dtd. 20/3/2018, the writ petitions were allowed quashing the re-assessment orders and the penalty imposed.