M/S Bhagyalaxmi Electro Plast PVT. LTD vs. The Assistant Commissioner (State Tax)

Facts

The petitioner filed a Review I.A. No. 2 of 2025 seeking to review a common order dated 02.01.2025 passed in W.P. No. 1154 of 2024 and batch. The original writ petitions challenged notifications extending limitation periods and also contended that show-cause notices and assessment orders were unsigned. The High Court, in its order dated 02.01.2025, upheld the notifications and relegated the petitioners to avail the remedy of appeal. Subsequently, the issue regarding unsigned show-cause notices and assessment orders was decided by this Court on 28.02.2025 in W.P. No. 21101 of 2024 and batch. In the present review application, the parties reached a consensus that the original order should be modified to reflect the subsequent decision on unsigned documents, avoiding further relegation to appeal.

Held

The Court held that in view of the consensus arrived at between the parties, the order under review dated 02.01.2025 should be modified. Specifically, the Court ordered that the show-cause notice and the impugned assessment orders, which were unsigned, are set aside. The Court also reserved liberty to the respondents to issue fresh show-cause notices in accordance with law and proceed further. It was further directed that other conditions mentioned in the order passed in W.P. No. 21101 of 2024 and batch, dated 28.02.2025, shall apply mutatis mutandis to this case. The original order passed in this writ petition was thus modified.

Key Issues

1. Whether the common order dated 02.01.2025, which upheld the notifications extending limitation periods and relegated the petitioners to appeal, should be reviewed in light of the subsequent decision on unsigned documents. Petitioner's contention: The petitioner argued that the original order, by relegating them to appeal after upholding the limitation notifications, was now rendered partially infructuous due to the subsequent decision on unsigned show-cause notices and assessment orders. They sought modification of the order to set aside the unsigned notices and orders, thereby avoiding the need to file appeals on that specific ground. Revenue/State's contention: The Revenue/State agreed with the petitioner's submission that the issue of unsigned show-cause notices and assessment orders had been finally settled by this Court in a subsequent batch of writ petitions. They consented to the modification of the original order to reflect this consensus, thereby avoiding unnecessary appeals on the unsigned document issue.