2022-VIL-661-BOM

VAT High Court Cases

Maharashtra VAT Act, 2002 - Section 23 - Issuance of vague show cause notice – in the impugned order allegations about fake invoices and fake forms have been made against petitioner but show cause notice issued had no such allegations or any details – assessee seeks quashing of impugned order and notice – HELD - The show cause notice does not contain any details of any sale or claims or deductions which petitioner has incorrectly made or claimed or recorded in an incorrect manner. It was duty of respondent to have given all the details to petitioner - Every show cause notice issued by respondents in future shall contain every detail required to effectively respond to the show cause notice. This is a direction that respondents shall follow without fail – not providing details alongwith the show cause notice is a serious lapse and in many matters the concerned officers do not provide all the details - Perhaps, officer concerned do not have proper training on adjudication matters or they are not even aware about the legal provisions or need to follow principles of natural justice - Though Bench was initially inclined to award substantial cost in favour of petitioner to be recovered from Asst. Commissioner personally, refrain from doing so in this petition - Respondents are warned that the Court will not be so generous in future and may even consider directing the observations made to be specified in the career record of the concerned officer – Board and the Principal Commissioner must take these matters seriously and give proper training to its officers - the impugned order alongwith show cause notice is quashed and set aside – Petition is disposed of

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