ITC LIMITED Vs. STATE OF TRIPURA

JUDGEMENT

(1.) The petitioner has challenged an order dtd. 26/2/2021 passed by the Superintendent of Taxes, Agartala demanding a sum of Rs.1,18,79,583.00 by way of unpaid taxes with interest and penalty for the assessment year 2015-16 under Tripura Value Added Tax Act. The petitioner has also challenged an order dtd. 23/3/2021 passed by the Superintendent of Taxes rejecting the petitioners' application for rectification of the assessment order. These orders are challenged primarily on the ground of breach of principles of natural justice which are canvassed by the counsel for the petitioner in following manner:

(2.) On the other hand the case of the department is that no one was present on behalf of the petitioner before the Assessing Officer in the first half of 23/11/2020. The Assessing Officer had other commitments in the second half and therefore the hearing could not be conducted on that day. Thereafter, several notices were sent to the petitioner for fresh dates of hearing, however, the representative of the petitioner did not participate. The Assessing Officer, therefore, had no choice but to conclude the hearing upon which the impugned order of assessment was passed.

(3.) Learned Government Advocate for the respondents submitted that the office value of the goods is nothing but the value indicated in the transportation permits granted to the petitioner for movement of the goods. Such value is very much available to the petitioner and thus the Assessing Officer has not taken into account any material which the petitioner was not in possession of. The Government counsel submitted that the Assessing Officer has passed a reasoned order. If the petitioner has any grievance about the same, it must be ventilated in appeal proceedings. In view of statutory appeal available, this court should not entertain the writ petition directing against the order of assessment.