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MOHAMMED SHAFFIQ
A. J. Steels – Appellant
Versus
State Tax Officer, Group-IV, Inspection-II, Intelligence-II – Respondent
ORDER :
Mohammed Shaffiq, J.
PRAYER in W.P.No.6701 of 2021: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari calling for the records on the files of the 4th Respondent in Circular No.9 of 2019 dated 24.05.2019 delegating the power for adjudication to be inspection cell falls under Deputy Commissioner inspection unit delegated to Joint Commissioner intelligences and quash the 2nd function adjudication and assessment based on findings during the inspection and quash the same as illegal, invalid and without authority of law and also the principles of administration of justice.
PRAYER in W.P.No.5548 of 2021: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari calling for the records of the 1st Respondent proceedings in GSTIN:33AJRPM5224G1Z6/2017-18 dated 19.01.2021 and quash the same being illegal, invalid, without jurisdiction and violated the principles of natural justice and contrary to the law or issue.
PRAYER in W.P.No.5555 of 2021: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari calling for the records of the 1st Respond
The court established that delegation of adjudicatory powers via circulars is valid under the TNGST Act, and challenges based on bias must be substantiated with evidence.
Mandatory service of notice under tax law is crucial to validate assessment; failure vitiates proceedings and necessitates fresh assessment.
The assessment under Section 42 of the Odisha Value Added Tax Act is invalid if based on an Audit Visit Report submitted after the statutory deadline, thus protecting the integrity of tax procedures.
The court established that failure to provide a personal hearing in tax assessments violates natural justice, necessitating the quashing of the assessment order.
An assessment order has to be made known either directly or constructively to the party affected by the order in order to enable him to prefer an appeal. Mere writing of an order and keeping the same....
The court affirmed that once a delegated authority has exercised revisionary powers under the OST Act, the original authority cannot reinitiate proceedings, ensuring that statutory appeals remain the....
“there is difference between existence of jurisdiction and exercise of jurisdiction. The existence of jurisdiction is reflected by the fact of amenabilities of the jurisdiction to attack in the colla....
The court ruled that the Circular and Section 6(2)(b) of the CGST Act do not prevent multiple jurisdictions from conducting unified investigations when necessary, reaffirming the court's discretion t....
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....
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