M/S Johnson Matthey Chemicals INDIA Private Limited vs. State Of U.P. And 2 Others
Held
The Court held that the reassessment order was violative of the principles of natural justice as it was passed ex-parte without considering the petitioner's objections and was a non-speaking order. The Court set aside the reassessment order and remanded the matter for fresh consideration.
Facts
The petitioner challenged an ex-parte reassessment order passed under the U.P. VAT Act. The petitioner argued that the reassessment order was passed without proper notice and opportunity to be heard, violating principles of natural justice. The petitioner claimed to be a manufacturer entitled to Input Tax Credit (ITC) on capital goods, while the department contended otherwise based on a job work arrangement.
Key Issues
Whether the reassessment order was passed in violation of the principles of natural justice? Whether the petitioner was a "manufacturer" entitled to claim Input Tax Credit (ITC) on capital goods?
Sections Cited
Section 29(7), Section 2(u)
AI-generated summary — verify with the full judgment below
1 Court No. - 39 Case :- WRIT TAX No. - 978 of 2022 Petitioner :- M/S Johnson Matthey Chemicals India Private Limited Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Krishna Agarawal Counsel for Respondent :- C.S.C.
Alongwith Case :- WRIT TAX No. - 977 of 2022 Petitioner :- M/S Johnson Matthey Chemicals India Private Limited Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Krishna Agarawal Counsel for Respondent :- C.S.C.
Hon'ble Mrs. Sunita Agarwal,J.
Hon'ble Mrs. Jyotsna Sharma,J.
Heard Sri Suchit Ghosh learned Advocate assisted by Ms.
Anshika Agarwal and Ms. Ashwini Chandra Shekhar learned counsels for the assessee/petitioner and Sri Ankur Agarwal learned counsel for the respondent department.
At the outset, it may be noted that amongst all the reliefs claimed in the present petition, learned counsels for the petitioner has confined his arguments on the plea of violation of the principles of natural justice in passing the exparte reassessment order dated 30.03.2022 by the respondent No.2 under Section 29(7) of the U.P.
Value Added Tax Act' 2008 (U.P. VAT Act) read with Section 9 of the Central Sales Tax Act' 1956. The facts relevant to decid
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Allahabad High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.