STATE OF CHHATTISGARH Vs. TATA TELE SERVICES LIMITED

JUDGEMENT

(1.) These three Writ Appeals preferred by the State would challenge the common order passed by the learned Single Judge allowing the assessee's writ petitions against the assessment order dated 26.12.2016 under Section 22 (1) of the Chhattisgarh Value Added Tax Act, 2005 (for short 'the VAT Act').

(2.) Two issues came up for consideration before the writ Court Firstly whether a writ petition against the assessment order is maintainable and secondly on merits, as to whether in absence of assessment order passed in original assessment proceeding as the same was a deemed assessment under Section 21 (2) of the VAT Act and levy of penalty under Section 22 (2) of the VAT Act is justified.

(3.) Brief facts, on the subject, are that for the assessment years 2010-11, 2011-12 and 2012-13 the assessee submitted its return along with the audit report and other statutorily required documents. It is the case of the writ petitioner that no order of assessment was passed in the original assessment proceedings in accordance with Section 21 (7) of the VAT Act and, as such, it was a case of deemed assessment. The assessing authority thereafter issued notice on 30.06.2016 for re-assessment which was opposed by the assessee by filing preliminary objection, however, without considering the objection, the order of re-assessment dated 26.12.2016 was passed by the Assessment Officer against which the writ petitions were preferred.