w.b. v.a.t ex-party order
ANIRBAN
(Querist) 07 March 2011
This query is : Resolved
A Deputy Commissioner as a assessing authority passed an ex-party order that the dealer avoiding him without submitting any petition for praying date But in the order the Deputy Commissioner does not mentioned the date on which he has served the notice for assessment nor the date of final adjournment. In this case it may be happened that the Deputy Commissioner has served the said notices but due to close of place of business the said are returned. I have heard that there was a direction of Supreme Court that without giving a notice of minimum 15 days an ex-party order cannot be passed I don't know the notification/circular/section if it is true kindly give me the said notification/circular/section. As the option of Set-aside order is withdrawn from w.b. v.a.t act, then i want what will happened in this case on this ground in appeal as there was no mention of the date of served notice & adjournment.
soumitra basu
(Expert) 14 March 2011
You prefer an appeal claiming that notice for assessment proceedings never been served to your client. Ask the appellant authority to make the assessment since the first appealate authority has the power to assess.
