High Court disposed of a writ petition challenging tax demand and notice without hearing. Court granted liberty to file appeal under Section 82 within one month and directed Appellate Authority to consider it without limitation objection.
Writ petition disposed of; liberty granted to file appeal under Section 82 of the Act within one month.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
[2023:RJ-JD:41938-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR
D.B. Civil Writ Petition No. 4564/2017
M/s. Shree Ram Traders Through Its Proprietor Shri Soma Ram Kumawat S/o Shri Bhuraji Kumawat, By Caste Kumhar, 150, Krishi Upaj Mandi, Sumerpur, District Pali Rajasthan.
----Petitioner
----Respondents
For Petitioner(s) : Mr. D.K. Gaur For Respondent(s) : Mr. Hemant Dutt
HON'BLE MR. JUSTICE VIJAY BISHNOI HON'BLE MR. JUSTICE MUNNURI LAXMAN
Order
04/12/2023
This writ petition is filed by the petitioner-firm challenging the validity of the order dated 12.7.2016 for payment of demand and the notice dated 09.01.2017, whereby the petitioner-firm has been asked to deposit an amount of Rs.31,86,201/-.
The contention of the petitioner-firm is that before issuance of the order and notice dated 12.07.2016 and 09.01.2017, no opportunity of hearing was provided to it.
[2023:RJ-JD:41938-DB]
[CW-4564/2017]
(2 of 3)
The said contention of the petitioner-firm is contradicted by the respondents while claiming that a notice dated 06th July, 2016 was issued to the petitioner-firm, however, it has failed to file any response to the same and then the impugned notice dated 12.07.2016 was issued, whereby the demand of due taxes was raised against the petitioner-firm. It is also submitted that the notice dated 09.01.2017 was also issued by the respondents as the petitioner has failed to deposit the due amount.
Learned counsel for the respondents has submitted that against the assessment order dated 12.07.2016, the petitionerfirm has an alternate remedy to file an appeal before the Appellate Authority under Section 82 of the Rajasthan Value Added Tax Act, 2003 (for short ‘the Act of 2003’). It is also submitted that the petitioner-firm has a further opportunity to file second appeal under Section 83 of the Act of 2003, in case the Appellate Authority rejected its appeal.
Having heard learned counsel for both the parties and after going through the provisions of Section 82 of the Act of 2003, it appears that an aggrieved person can file appeal under Section 82 against an adverse order within 60 days, however, the Appellate Authority is granted discretion to consider an appeal even after the said period of 60 days, if the aggrieved person is able to satisfy that he has sufficient cause for not preferring an appeal within the said period.
It is noticed that the present writ petition under Article 226 of the Constitution of India is filed by the petitioner-firm on 20.04.2017, this Court issued notices to the respondents on
[2023:RJ-JD:41938-DB]
[CW-4564/2017]
(3 of 3)
21.08.2017 and since then, the matter is pending before this Court.
In the above peculiar facts and circumstances of the case, the instant writ petition is disposed of while granting liberty to the petitioner-firm to file an appeal under Section 82 of the Act of 2003 before the Appellate Authority within a period of one month from today.
It is made clear that if any such appeal is filed by the petitioner-firm within one month from today, while depositing the requisite amount as per law, the Appellate Authority shall consider and decide the same strictly in accordance with law without raising any objection regarding limitation.
(MUNNURI LAXMAN),J
(VIJAY BISHNOI),J
27-BhumikaP/-
2 issues framed by the court
Whether the petitioner-firm had adequate opportunity of hearing before the issuance of demand and notice.
Whether the writ petition under Article 226 should be disposed of or remanded for filing an appeal.
2 provisions across 2 enactments
M/s. Shree Ram Traders Through Its Proprietor Shri Soma Ram Kumawat
The State Of Rajasthan Through The Secretary, Commercial Tax Department
Commissioner, Commercial Taxes Department, Jodhpur Division
Assistant Commissioner, Commercial Taxes, Special Circle, Pali
M/s. Maharaj Trading Company
M/s. Ashirvad Trading Company
VIJAY BISHNOI
MUNNURI LAXMAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
