M/S Rohtash Sweets And Fast Foods vs. Commissioner Commercial Tax
Held
The Court held that the assessment proceedings under Section 28 of the Act were validly initiated, independent of the deemed assessment under Section 27. The notice under Section 28 was considered valid, and the previous invalid notice under Rule 45(13)(a) did not preclude the initiation of regular assessment proceedings.
Facts
The assessee filed an annual return, which was later deemed incomplete. A notice was issued under Rule 45(13)(a) of the UP VAT Rules, 2008, but the assessee claimed it was invalid as it did not provide the mandatory 15-day period before the deemed assessment date. Subsequently, a fresh notice was issued under Section 28 of the Act, leading to an ex-parte assessment order.
Key Issues
Whether the initiation of assessment proceedings under Section 28 of the Act was valid despite a prior invalid notice under Rule 45(13)(a) and the existence of a deemed assessment under Section 27. Whether the appellate authorities erred in not deciding the appeal on merits.
Sections Cited
Section 27, Section 28, Rule 45(13)(a), Rule 45(13)(c)
AI-generated summary — verify with the full judgment below
1 A.F.R. Court No. - 1 Case :- SALES/TRADE TAX REVISION No. - 255 of 2018 Revisionist :- M/S Rohtash Sweets And Fast Foods Opposite Party :- Commissioner Commercial Tax Counsel for Revisionist :- Suyash Agarwal,Sri Rakesh Ranjan Agarwal Counsel for Opposite Party :- C.S.C. Hon'ble Saumitra Dayal Singh,J.
The present revision has been filed by the assessee against the order dated 14.08.2018 passed by the Commercial Tax Tribunal, Meerut in Second Appeal No.141 of 2018 for A.Y. 2014- 15 arising from an assessment made under Section 28(2)(ii) of the U.P. Value Added Tax Act, 2008 (hereinafter referred to as the Act). By that order, the Tribunal rejected the second appeal filed by the assessee and affirmed the first appellate order and the assessment order whereby the assessee was subjected to assessment to tax on a total turnover of Rs. 2,25,00,000/-. A total demand of tax Rs. 21,56,000/- was created of which Rs.19,42,326/- is the demand of disputed tax.
During the assessment year in question, the assessee - a registered dealer was engaged in the business of manufacture and sale of sweetmeats and bakery items. It filed its periodic returns for the relevant tax periods. Also, it
The judgment continues below.
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