Putul Gogoi Vs State Of Assam (Gauhati High Court)
In a recent legal development, the Gauhati High Court has issued a directive to the Appellate Authority to review and decide on the waiver request for the 25% pre-deposit required under Section 33(6) of the Assam General Sales Tax Act, 1993 (AGST Act). This decision stems from the revision petition filed by Putul Gogoi against the State of Assam, challenging the order of the Assam Board of Revenue that mandated the deposit.
The case revolves around the petitioner, Putul Gogoi, who was engaged in the business of trading hardware goods and various oils under the proprietorship M/s. P.G. Oil Traders. This business was registered under the AGST Act until its cessation in April 2003, with the registration certificate surrendered and acknowledged by the tax authorities.
The dispute originated from the assessment orders for the financial years 2002-2003 and 2003-2004, which were finalized in 2008. The petitioner claimed ignorance of these assessments until recovery proceedings began. Subsequently, in December 2012, the petitioner obtained certified copies of the assessment orders and filed appeals, including stay and condonation of delay applications, before the Deputy Commissioner of Taxes (Appeals), Jorhat.
During the appeal process, the petitioner was required to deposit 25% of the disputed tax amount. The petitioner opposed this requirement and requested a waiver, citing financial difficulties. However, the Deputy Commissioner of Taxes dismissed the appeals on 29.07.2013, stating that the proof of payment of 25% of the disputed amount was mandatory under Section 79(5) of the Assam Value Added Tax Act, 2003 (VAT Act).
