JUDGMENT :

1. The three writ petitions are taken up for disposal by this common judgment and order taking into account that the issues involved in the three writ petitions are similar.

2. Before further proceeding to adjudicate the dispute involved, this Court finds it relevant to detail out the facts involved in the three writ petitions infra.

WP(C)/5223/2021

3. The Petitioner herein is a proprietorship concern having its TIN No.18770028579 registered under the Assam Value Added Tax Act, 2003. The petitioner carries on its business in CC Fabric, Canvas and Bag Materials, PVC Cloth and Polythene Sheet etc. under the name and style M/S Vishal Udhyog. From the facts narrated in the writ petition, it transpires that the Petitioner had filed the Annual Return of Turnover in the prescribed format i.e. Form-14 in respect of its sales and purchase transactions for the Financial Year 2013-2014 before the Respondent No.4 i.e. the Superintendent of Taxes, Unit-C, Guwahati.

4. It has been stated in the writ petition that pursuant to the filing of the return by the Petitioner, the Respondent No.4 completed scrutiny assessment of the same under Section 33 of the Assam Value Added Tax Act, 2003 (for short “the Act of 2003”) wherein it was determined by the Respondent No.4 that the Petitioner was liable to pay interest of 286 and penalty of Rs.2,000/-. On the basis of the same, the Petitioner paid a sum of Rs.2,286/-vide Challan No.117 dated 04.01.2016. The further case of the Petitioner is that on 11.05.2017, the Respondent No.4 had issued a notice under Section 36 of the Act of 2003 to the Petitioner. The contents of the said notice are relevant for the purpose of instant dispute. The said notice which was enclosed as Annexure-E to the writ petition is in Form-20. In the said notice, the Respondent No.4 informed the Petitioner as regards the period from 2012-13 to 2014-15 and that his return has been selected for audit assessment under Sub-Section (1) of Section 36 of the Act of 2003 and it has become necessary to make an assessment under Sub-Section (5) of that Section in respect to the aforesaid periods. Under such circumstances, the Petitioner was asked to (i) appear in person or through an authorized agent; (ii) produce evidence or have it produced any support of returns; and (iii) produce or cause to be produced accounts, registers, invoices or other documents which the Petitioner was required to maintain and furnish declarations and certificates which the Petitioner was required to furnish under the Act of 2003 or the Rules made thereunder relating to aforesaid period along with any other relevant evidence on which the Petitioner may wish to rely in support of the returns filed by the Petitioner or any objection which the petitioner may wish to raise in relation to these proceedings at Unit-C, Guwahati on 26.05.2017 at 11:00 AM. It was further mentioned in the said notice that in the event, there was a failure without sufficient cause to comply with the notice, the Petitioner would render itself liable to be assessed to the best of the judgment without further notice.

5. It is the further case of the Petitioner that the Petitioner appeared before the Respondent No.4 at Guwahati through his son and authorized representatives whereafter he was directed to produce purchase invoice etc. The Petitioner thereupon produced all the relevant invoices/books of accounts/registers in respect of return filed by the Petitioner for the Assessment Year 2013-14. It is the specific case of the Petitioner that in the last part of July, 2019, he received a demand notice dated 27.12.2018 from the Respondent No.4 which was issued on 01.07.2019 whereunder an amount of Rs.22,599/- was demanded from the Petitioner in respect of the return filed for the Assessment Year 2013-14 out of which, balance tax payable was assessed to Rs.17,599/-and penalty payable was assessed at Rs.5,000/-. Thereupon, the Petitioner applied before the Respondent No.4 for issuance of