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Judgment
Heard Mr. Abhijeet Kamat, learned counsel for the petitioner and Mr. Devidas J. Pangam, learned Advocate General appears alongwith Mr. Deep D. Shirodkar, learned Additional Government Advocate for the respondents.
Learned Advocate General today makes a statement that the impugned reassessment order dated 07.09.2020 stands withdrawn with immediate effect. The learned Advocate General agrees that as a consequence of this withdrawal, the impugned demand notice dated 07.09.2020 and the Commissioner's order dated 03.08.2021 confirming the above reassessment do not survive and will not be acted upon.
Learned Advocate General states that the Assistant Commercial Tax Officer will now afford the petitioner reasonable opportunity of hearing and dispose of the reassessment proceedings under Section 31 of the Goa Value Added Tax Act, 2005.
Accordingly, we accept the above statements and dispose of this petition. At the request of Mr. Kamat, learned counsel for the petitioner, we clarify that all contentions of all parties including the petitioner's contention based upon jurisdiction of reassessment, are kept open.
The petition is disposed of in above terms and liberties. There shall be nor order for costs.