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SUMAN SHYAM, VIJAY BISHNOI
Putul Gogoi S/o Late Debendra Nath Gogoi – Appellant
Versus
State of Assam – Respondent
JUDGMENT :
VIJAY BISHNOI, J.
1. This Revision Petition is filed by the petitioner being aggrieved with the order dated 16.07.2015 passed by the Assam Board of Revenue, Guwahati in Case No. 66STA/13 to 67STA/13, whereby the appeals filed by the petitioner against the order dated 29.07.2013 passed by the Deputy Commissioner of Taxes (Appeals), Jorhat/respondent No. 3, has been dismissed.
2. The brief facts of the case are that the petitioner was in business of trading of hardware goods, L.D. Oil, J.D. Oil, Thinner, Furnane Oil etc. under the name and style of M/s. P.G. Oil Traders which was a proprietorship concern. M/s. P.G. Oil Traders was registered under the provisions of the Assam General Sales Tax Act, 1993 (hereinafter referred to be “AGST Act 1993”).
3. As per the petitioner, the operation of the aforesaid M/s. P.G. Oil Traders was stopped sometime in the month of April, 2003 and the registration certificate issued to it under the AGST Act, 1993 had also been surrendered which was duly acknowledged by the office of the Assistant Commissioner of Taxes, Sivasagar, Assam/respondent No. 4.
4. It is the case of the petitioner that M/s. P.G. Oil Traders has submitted its returns for the
The validity of an order is not always null and void solely on the ground of non-adherence to the Principles of Natural Justice, and the breach of the audi alteram partem rule does not ipso-facto lea....
Pre-deposits for revision petitions are not equivalent to duty payments; failure to comply with revisional orders entitles the petitioner to a refund with interest.
The main legal point established in the judgment is the admissibility of a writ petition challenging Assessment Orders under the CST Act, considering grounds of limitation, lack of opportunity for he....
The court emphasized that orders passed by administrative or quasi-judicial authorities are required to stand or fall on their own and subsequent explanations by way of affidavit(s) cannot be permitt....
Section 263 revision invalid if AO's order post-inquiry is plausible; limitation for original issues runs from original assessment, not reassessment; delays condoned for bona fide pandemic/staff reas....
The petitioner cannot seek exclusion of time taken in writ proceedings for filing an appeal, as the writ petition was entertained and resulted in a final order, constituting an abuse of process.
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