Case Law Details
Megha Technical and Engineer Private Limited Vs State of Tripura (Tripura High Court)
Section 70(1) of the TVAT Act 2004 says that the Commissioner may call for and examine the record of any proceeding under this Act, and if he considers that any order passed therein by any person appointed under subsection (1) of section 18 to assist him, is erroneous in so far as it is prejudicial to the interest of the revenue, he may, after giving the dealer or transporter an opportunity of being heard and after making or causing to be made such enquiry as he deems necessary, pass such orders thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment, or cancelling the assessment and directing a fresh assessment.
The petitioner in his reply has urged the Commissioner State Taxes to exempt him or his representative from personal appearance before him since pandemic situation was prevailing causing him huge business loss and sought for release of the excess amount paid, but the Superintendent of State Taxes, Agartala acting beyond section 70(1) of the Act has passed the suo motu order without any proper explanation or without indicating any error in the assessment of the assessing authority. Moreover, Commissioner State Taxes, acting as revisional authority without verifying the records had passed a non-speaking order so as to establish that the Commissioner State Taxes is not convinced with the assessment order.
In the case in hand, we are of the considered view that there is no jurisdictional error in the assessment of the assessing authority, and accordingly, the Commissioner State Taxes has acted beyond section 70(1) of the Act. This casual approach of the Commissioner State Taxes cannot be permitted since he is trying only to prevent the payment of refund amount to the petitioner.
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