Revn.Pet. 39/2014. Gauhati High Court

Case NumberRevn.Pet. 39/2014
Judgement DateFebruary 28, 2021
CourtGauhati High Court

Revision Petition No.39 of 2014

BEFORE

HON’BLE THE CHIEF JUSTICE MR. AJIT SINGH HON’BLE MR. JUSTICE MANOJIT BHUYAN

28.02.2017

(Ajit Singh, CJ)

Mr. A Goyal and Mr. JP More, learned counsel for the appellant.

Mr.B Gogoi, learned Standing Counsel, Finance (Taxes) for Respondents.

This revision petition is directed against orders dated 30.1.2014 and

3.2.2014 passed by the Assam Board of Revenue, Guwahati.

The petitioner is a Private Limited Company and carries on the business of coal. It is also registered under the Assam Value Added Tax Act, 2005.

The petitioner, after purchasing coal from the State of Meghalaya, sold the same to different dealers. From some dealers, the petitioner received payment through cheques and from some in cash. The petitioner, in its return filed for the Assessment Year 2010-2011 claimed refund/adjustment of excess/surplus additional security. However, the case of the petitioner was taken up for assessment by the prescribed Assessing Officer. And he found that the sale price shown by the petitioner was on the lower side as compared to prevailing market price. On this finding, the Assessing Officer passed an assessment order dated

4.11.2011. Aggrieved, the petitioner filed revision petition before the Commissioner of Taxes, which was dismissed vide order dated 14.8.2013. Thereafter, the petitioner filed appeal under Section 80 of the Assam Value Added Tax Act before the Assam Board of Revenue, which was dismissed as withdrawn vide order dated 30.1.2014 with a liberty to file fresh appeal. The petitioner then filed fresh appeal, but...

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