Nandesh Dasgupta vs State Of Tripura and Anr

Akil Kureshi, CJ

In WP(C) No.349/2021, the petitioner has challenged the order of assessment, dated 24th March 2021, passed by the Superintendent of Tax, Agartala, under Tripura Value Added Tax Act, 2004 pertaining to assessment years 2015-16, 2016-17 and 2017-2018 (up to 30th June 2018). Against this order, statutory appeal is available before the Appellate Commissioner. However, he had issued notice upon the petitioner contending that on 21st August 2020, notice was issued for hearing of the assessment proceedings on 14th September 2020. On 14th September 2020, because of the busyness of the Assessing Officer, no hearing took place and the representative of the petitioner was informed that next date of hearing would be communicated in due course. Instead of receiving any further notice, the Assessing Officer issued the impugned order of assessment and thus the assessment was framed without proper hearing.

The respondents have appeared and filed their affidavit denying the averments made by the petitioner. In particular, it is pointed out that pursuant to the notice dated 21st August 2020, representative of the petitioner one Sri Rakesh Saha, appeared on 14th September 2020 and he was heard.

We have perused the original file of the assessment which contains the proceedings of 14th September 2020 in which the representative of the petitioner Rakesh Saha has counter-signed. Thus, the averment of the petitioner that on 14th September 2020 no hearing took place or that his representative did not participate are falsified. The explanation of the counsel for the petitioner that signatures of the representative of the petitioner were obtained in blank pages cannot be accepted since there is no such averment made in the petition. Learned counsel for the petitioner, however, submitted that the assessment order itself refers to a notice dated 7th December 2020 pursuant to which the hearing allegedly took place on 14th December 2020 which is also doubtful. However, such aspects can only be examined in a proper appeal and not in a writ petition.

In WP(C) No.345/2021, the petitioner has challenged the order of penalty imposed by the Assessing Officer on 24th March 2021. This penalty is based on the assessment order dated 21st March 2021. Since the legality of the assessment order will be examined in an appeal which the petitioner may file, let the legality of the penalty order also be examined by the appellate authority.

Considering the fact that the petitioner was pursuing the remedies before this Court in relation to the order of assessment as well as the order of penalty, if appeals are filed latest by 10th November 2021 the same shall be entertained on merits without reference to limitation. Both petitions are disposed of accordingly. Pending application(s), if any, also stands disposed of.