2021-VIL-258-RAJ

VAT High Court Cases

Rajasthan Value Added Tax Act - Department-Respondent seeking vacation of interim order staying summons and notices - notice proposing to initiate reassessment proceedings for sale of diesel – assessee contends that once a detailed and reasoned assessment order has been passed after examining each aspect of the matter and considering all relevant facts and documents on record, the respondent cannot initiate reassessment proceedings in the manner but a mere change of opinion and arbitrary exercise – maintainability to writ petition - HELD – the allegation that diesel was been sold for consideration, is an assertion of fact by the Assessing Officer and the initial burden thereof lies upon him. The Assessing Officer is obliged to bring at least prima facie evidence before this Court to satisfy that the exercise of jurisdiction is legit, particularly when this Court is seized of the matter and has stayed the proceedings - The respondents have simply filed a preliminary reply and application under Article 226(3) of the Constitution of India without filing any reply or response to the assertions so made by the assessee - there is no absolute bar on exercise of jurisdiction under Article 226 of the Constitution of India. It is a settled preposition of law that exercise of writ jurisdiction is subject to self-imposed restriction and each case has to be examined in light of facts and law – the exercise undertaken by the respondents on the allegation that the petitioner–Company has sold diesel is not based on any cogent-evidence or material and respondents are attempting to conduct a fishing and roving enquiry - The powers of reassessment or escaped assessment cannot be exercised in the manner attempted to by the respondents - The applications are rejected and the interim order shall continue till further orders

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