Judgment · High Court

(A.K.Goel, CJ) This petition seeks quashing of assessment orders for the years 1992-93 to 2000 -2001 passed under the provisions of Assam Sales Tax Act, 1947, Assam General Sa les Tax Act, 1993 and Assam Value Added Tax Act, 2003 and recovery proceedings i n pursuance of thereof. According to the petitioner, on account of law and order situation the petitione r could not contest the assessment proceedings under the provisions of the above law and recovery proceedings have been initiated without copy of assessment ord ers being furnished to the petitioner thereby affecting the remedy of filing app eal. Notice was issued and recovery proceedings were stayed. The matter has been pend ing in this Court for last about two years. Reply has been filed by the Joint Commissioner of Taxes stating that the petitio ner was a habitual defaulter in filing return of taxes. The petitioner was given sufficient time and opportunity of being heard and notice was duly served. Some of the notices were received by Sri Subodh Ghosh, representative of the petitio ner. After assessment was completed, recovery proceedings were initiated. Thus, recovery of more than Rs.50 Lacs is due and is pending. We have heard learned counsel for the parties. Without expressing any final opinion on merits or about the grievance of denial of natural justice, we are of the view that it will be in the interest of justic e and in the interest of both the parties that the petitioner is given an opport unity to represent its case before the appellate authority before recovery proce edings are pursued. Accordingly, we direct that if the petitioner prefers an appeal within one month from today, the same may be decided by the appellate authority on merits in acc ordance with law and recovery proceedings may be taken thereafter as per decisio n of the appellate authority, subject to remedies of the petitioner. The petition is disposed of.