The court found that even if the impugned actions of the authorities concerned were not strictly in conformity with law or were irregular or were illegal or even perverse, such findings, by themselves, were not leading to an inference as corollary that there had been any deliberate action or omission on the part of the Assessing Authority or the Registering Authority; or that any ‘tactics’ were adopted. Every erroneous, illegal or even perverse order/action, by itself, cannot be termed as wanting in good faith or suffering from malafide.

JUDGMENT :

DINESH MAHESHWARI, J.

Leave granted.

2. In these appeals, the appellant, presently working as Joint Commissioner, Commercial Tax, Moradabad, has questioned the order dated 29.02.2016 in Writ Petition Nos. 80 of 2016 and 168 of 2016 as also the order dated 02.08.2016 in Writ Tax No. 546 of 2016, as passed by the High Court of Judicature at Allahabad.

2.1. The appellant is aggrieved of the orders impugned, insofar as adverse observations and remarks have been made and directions have been issued in relation to his acts and omissions while functioning as the Deputy Commissioner, Commercial Tax, Range-II, Sector-2, Noida, viz., passing ex parte assessment orders and enforcing recovery proceedings under the Uttar Pradesh Value Added Tax Act, 2008¹[Hereinafter referred to as ‘the UP VAT Act’.], concerning the writ petitioner (respondent No. 1 herein) ²[The impugned orders had been passed in the writ petitions filed by the respondent No. 1. For continuity of narrations and in the given context, the respondent No. 1 has also been referred to as ‘the writ petitioner’.].

3. The impugned orders have otherwise not been challenged by the State or by the writ petitioner. Therefore, dilation on all the factual aspects is not necessary. The aspects relevant for the present purpose are as follows:

3.1. By way of Writ Petition No. 80 of 2016, the writ petitioner questioned the recovery proceedings, as taken up against it pursuant to the ex parte provisional assessment order passed by the appellant in his capacity as the Assessing Authority. In response to the said writ petition, it was pointed out on behalf of the department that an application made by the writ petitioner for registering the changed address had already been rejected on 02.09.2014 and, therefore, ex parte order had rightly been passed after taking due steps for service of notice.

3.2. The said order dated 02.09.2014, as passed by the Registering Authority (not the appellant) rejecting the prayer for registering the changed address was challenged in the other writ petition bearing No. 168 of 2016.

3.3. Thus, in sum and substance, the ex parte provisional assessment order dated 15.12.2015 and the recovery proceedings as also the order dated 02.09.2014 rejecting the prayer for registration of the changed address were in challenge before the High Court in the said writ petitions bearing Nos. 80 of 2016 and 168 of 2016. As noticed, the appellant had been functioning as the Deputy Commissioner, Commercial Tax, Range-II, Sector-2, Noida and had passed the aforesaid ex parte order in his capacity as the Assessing Authority. However, the aforesaid order rejecting the prayer for registering the changed address was passed by the Registering Authority, being the Assistant Commissioner, Commercial Tax, Divison-2, Noida.

4. The issues involved in the said writ petitions were considered and dealt with by the High Court in its common order dated 29.02.2016.

4.1. The High Court essentially found that the ex parte order was passed against the writ petitioner without proper service of notice. The facts were taken note of that, according to the writ petitioner, it had shifted its place of business from Noida to Ghaziabad, which was very much in the knowledge of the department in view of the applications made and other communications addressed by it. There was a suggestion on behalf of the State as regards service of notice at Ghaziabad but, that service was also not taken as sufficient by the High Court after its interpretation of the requirements under the rules.

4.2. The High Court, therefore, set aside the ex parte assessment order dated 15.12.2015 and quashed the recovery proceedings. The High Court also set aside the order dated 02.09.2014, rejecting the writ petitioner’s application for registration of the change of place of business and directed the Registering Authority to process the application made by the writ petitioner on 05.12.2013 for change of place of business after permitting the