STATE OF CHHATTISGARH Vs. COMMISSIONER, COMMERCIAL TAX

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 dtd. 26/12/2016 under Sec. 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 Sec. 21 (2) of the VAT Act and levy of penalty under Sec. 22 (2) of the VAT Act is justified.

(3.) Brief facts, on the subject, are that for the assessment years 2010-11, 2011-12 & 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 Sec. 21 (7) of the VAT Act and, as such, it was a case of deemed assessment. The assessing authority thereafter issued notice on 30/6/2016 for re-assessment which was opposed by the assessee by filing preliminary objection, however, without considering the objection, the order of re-assessment dtd. 26/12/2016 was passed by the Assessment Officer against which the writ petitions were preferred.