2025-VIL-180-TRI
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VAT High Court Cases

Tripura Value Added Tax Act, 2004 – Reopening of Assessment, Period of Limitation, Suppression of Facts – Challenge to notice under Section 36(1) of the Tripura VAT Act, 2004 for reopening of assessment for the financial years 2009-10 and 2010-11 on the ground that such reopening beyond a period of three years is impermissible - Whether the writ petition is maintainable when the petitioner has suppressed the material fact of the suo-moto revisional proceedings initiated by the Commissioner of Taxes under Section 70(1) of the TVAT Act in which the petitioner had participated and directed to reassess the dealer afresh - HELD - The petitioner approached the Court without making any mention or reference of the suo-moto revisional proceedings and only raised the plea of time bar under Section 36(1) of the TVAT Act. The petitioner has not come with clean hands before the Court as it has completely failed to disclose the fact of the revisional proceedings and the order directing the Superintendent of Taxes to undertake reassessment - The Court relied on the principles of "suppressio veri; suggestio falsi" and the settled law that the party invoking the extraordinary jurisdiction of the High Court under Article 226 of the Constitution must come with clean hands and put forward all the facts before the Court without concealing or suppressing anything -when the petitioner suppresses material facts, the writ court cannot entertain such a petition and the petition deserves to be dismissed only on this ground without going into the merits of the case - The writ petition is dismissed
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