FORTUNE METALIKS LTD. Vs. STATE OF CHHATTISGARH

JUDGEMENT

(1.) The petitioner has filed this writ petition calling in question the order dated 9-2-2017 passed by the Assistant Commissioner, Commercial Tax, by which the revisional authority in exercise of power conferred under Section 22 (1) of the Chhattisgarh Value Added Tax Act, 2005 (for short, 'the VAT Act') has passed the order of reassessment against the petitioner.

(2.) The petitioner has filed the writ petition mainly on the ground that the petitioner Company submitted its preliminary objection to the show cause notice issued by the respondent authorities, but the respondent authorities without looking to the same and considering the same have passed the impugned order of reassessment which is complete defiance of the order of the Supreme Court in the matter GKN Driveshafts (India) Ltd. v. Income Tax Officer and others, (2003) 1 SCC 72 and therefore the impugned order deserves to be set aside.

(3.) The State Government has filed its reply before this Court stating inter alia that the order of reassessment is appealable under Section 48 (1) of the VAT Act and further stated that the application for preliminary objection was not filed in the appropriate record, the proceeding was pending before the Assistant Commissioner, Commercial Tax, and the preliminary objection was submitted in the Despatch Section of the Office of the Commissioner, Commercial Tax, therefore, the preliminary objection could not be heard and decided. In view of the remedy of appeal being available to the petitioner, the writ petition deserves to be dismissed.