2026-VIL-242-RAJ
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VAT High Court Cases

Rajasthan VAT Act 2003 - Section 25(1) - Validity of Reassessment Proceedings when the assessment already completed – Petitioner challenge the inspection / survey report and show cause notices issued by the respondents alleging that the supply of High Speed Diesel (HSD) amounted to "sale" under the Rajasthan VAT Act 2003 - Whether the respondents have the power to re-open the assessment already completed – HELD - There is no statutory bar against the re-opening of assessment already completed. Under Section 25(1) of the Rajasthan VAT Act 2003, the assessing authority has the power to re-open the assessment if it has reason to believe that the dealer has not paid tax in accordance with law - In the present case, the inspection/survey report and the material on record, such as the letter dated 15.04.2013 and the tabular chart showing differential rates for supply of diesel, provided sufficient justification for the respondents to initiate reassessment proceedings. The show cause notices merely called for the petitioner's explanation and did not reflect a pre-decided conclusion. Further, there is no merit in the contention that the show-cause notice has been issued merely on the basis of change of opinion - The petitioner is directed to participate in the inquiry proceedings before the respondent authorities and present its explanation with supporting documents. If aggrieved by the final order, the petitioner was granted the liberty to avail the statutory remedy of appeal – The petition is disposed of
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