2024-VIL-1122-BOM
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VAT High Court Cases

Maharashtra Value Added Tax Act, 2002 - Challenge to impugned demand on the ground of principles of natural justice, non-application of mind, legal mala fides - assessment order passed beyond the statutorily prescribed limitation period under Section 23(4) of the MVAT Act - Whether the impugned assessment order was issued in violation of the principles of natural justice as no show cause notice was issued, and the petitioners were not granted any opportunity to be heard – HELD - the impugned assessment order was made in flagrant breach of the principles of natural justice and fair play as neither was any show cause notice issued to the petitioners nor were they granted any opportunity to be heard in the matter, thereby infringing Section 23(4) of the MVAT Act and Rule 21 of the MVAT Rules - the impugned assessment order referred to the appearance and submissions of the petitioners' representative, which was contrary to the fact that no such opportunity was granted. This amounted to non-application of mind and legal mala fides - there is a strong prima facie case that the impugned assessment order, though dated 14 March 2022, was in fact made beyond 31 March 2022, which was the expiry of the statutory limitation period of eight years from the end of the financial year - the reference in the impugned order to a hearing on 23 May 2023 and the delay of 15 months in serving the order on the petitioners suggests that the order was backdated to appear as if it was issued within the limitation period - the impugned assessment order was entirely unsustainable and liable to be quashed and set aside on the grounds of breach of statutory provisions, violation of principles of natural justice, non-application of mind, and legal mala fides – Remanding the matter to the assessing authority would reward the respondents for their gross illegalities and manipulations - The impugned assessment order is set aside and the writ petition is allowed
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