JUDGMENT :

Avneesh Jhingan, J.

1. This petition is filed seeking quashing of assessment order dated 24.01.2017 passed under the Rajasthan Value Added Tax Act, 2003 (for short the ‘Act’), creating a demand of Rs.27,87,371/-.

2. The brief facts are that the petitioner was registered under the Act. The returns for assessment year of 2014-2015 was filed claiming for Input Tax Credit (for short “ITC”).

3. Learned counsel for the petitioner submits that assessment order is a system generated order passed without application of mind. There is no reasoning given for disallowing the ITC claimed in the returns. It is further argued that provisions of Section 23 deals with the deemed assessment and its applicability is subject to Section 24. As per the order, there was no proceedings initiated under Section 24 of the Act.

4. Per contra the petitioner has a remedy of appeal. It is argued that the petitioner in spite of notices issued failed to respond and produce books of accounts to substantiate the ITC claimed. The contention is that the reasons for non-allowance of ITC are reflected in reply filed to writ petition.

5. Before proceeding further, it would be appropriate to deal with the objection o