KAVITA KRUSHNA KUMAR Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner has challenged the re- assessment order dtd. 25/3/2020 and the final notice of assessment, on the ground of the same being invalid due to non- availment of an opportunity and the final hearing not being given despite the acknowledgment of the lock down due to the COVID-19 virus in the following factual background.

(2.) When notice was issued, the Assistant Commissioner of State Tax filed affidavit- in-reply giving the chronological details. It is contended that the petitioner was registered under the VAT Act and CST Act and also made an application before the authority to cancel the registration w.e.f. 30/6/2017. There is a pendency of assessment proceedings under the CST Act as well as the VAT Act and in view of the same, the audit assessment order was passed on 23/1/2018 under the CST Act and the VAT Act . Subsequently, the respondent authority had found that online portal called Data Warehouse System (DWHS) from where the report was generated that assessee has supplied the goods against the statutory Form-F for the assessment year 2014-15 between the period of 1/4/2014 to 31/3/2015 worth Rs.56,21,78,410.00 and the amount was not reflected in the VAT/CST returns. Therefore, the reassessment notice was issued in Form VI(B) on 2/7/2019 and it was accepted by the petitioner in the presence of the officers.

(3.) Second and third time the notice was needed to be issued and final reassessment order came to be passed on 25/3/2020, the date had expired on 30/6/2015 and transaction which was required to mention the VAT/CST returns was not shown and hence, the order came to be passed.