Revn.Pet. 1/2014. Gauhati High Court

Case NumberRevn.Pet. 1/2014
Judgement DateMarch 01, 2021
CourtGauhati High Court

Revision Petition No.1 of 2014

BEFORE

HON’BLE THE CHI EF JUSTI CE MR. AJI T SI NGH HON’BLE MR. JUSTI CE MANOJI T BHUYAN

1.3.2017

( Aj it Sin gh , CJ)

Dr. AK Saraf, learned senior counsel, assisted by Mr.P Baruah, Mr. P Das and Mr. SP Sarma, learned counsel for the petitioner.

Mr. D Saikia, learned Senior Additional Advocate General, Assam, assisted by Mr.B Gogoi, learned Standing Counsel, Finance (Taxes) for Respondents.

This revision petition is directed against order dated 19.9.2013 passed by the Assam Board of Revenue, Guwahati, whereby it has dismissed petitioner’s appeal (Case No.47 STA/ 12).

Sadly, this is a second round of litigation and yet, with deep regret, we are constrained to remand the matter for its fresh decision on appeal in compliance of earlier order dated 21.11.2012 of this High Court passed in WP(C) No.5470/ 2012.

The petitioner is a registered dealer as Transporter under the Assam Value Added Tax Act, 2003. According to the petitioner, it had transported the goods by road to the State of Arunachal Pradesh through the State of Assam under a valid Transit Pass issued at the concerned Entry Check Post and since the goods were not sold within the State of Assam, it was not liable to pay any tax under the provisions of the Assam Value Added Tax Act. But the Assessing Officer initiated the proceedings to levy tax and penalty before whom, the petitioner submitted its reply to the show cause notice. The Assessing Officer was, however, not satisfied with the reply and vide order dated 9.9.2011 raised a demand of tax amounting to Rs.4,04,762/ - with penal interest of Rs.8,250/ -. The Assessing Officer, in addition, also imposed penalty equivalent to three times of tax to the extent of Rs.12,14,286/ -. Aggrieved...

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