Decided on November 14,2018

Genus Power Infrastructures Ltd Appellant
State Of Assam And 3 Ors Respondents


Achintya Malla Bujor Barua, J. - (1.) Heard Dr. A. Saraf, learned senior counsel for the petitioner and Mr. D. Saikia, learned Senior Additional Advocate General appearing for the respondents in the Taxation Department.
(2.) The petitioner was subjected to an assessment u/s 36 of the Assam Value Added Tax Act, 2003 (in short AVAT Act of 2003) read with Section 9(2) of the Central Sales Tax Act, 1956. As per the order of assessment dated 02.06.2017, the petitioner was imposed a penalty u/s 90 of the AVAT Act, 2003 for an amount of Rs.50,000/- for having wrongly issued the delivery note by its Guwahati Depo instead of the delivery note being issued by the Head Office of the ASEB, who had floated the tender in question. Thereupon, a notice u/s 40 of the AVAT Act, 2003 was served on the petitioner, wherein it was observed that there is a discrepancy between the purchase and the sale, which could not be explained properly and further that the goods were supplied to the ASEB by using the delivery note issued by the petitioner. In the resultant proceeding, an order dated 06.06.2018 was passed by the Superintendent of Taxes, Unit-A, Guwahati, by which a penalty of Rs.3,22,19,082/- was imposed on the petitioner apparently on the issue of the delivery notice being issued by the petitioner instead by the Head Office of the ASEB.
(3.) Against the order dated 06.06.2018 u/s 40 of the AVAT Act, 2003 imposing the penalty of Rs.3,22,19,082/-, as well as the reassessment of the tax, the petitioner filed a revision u/s 82 of the AVAT Act, 2003. While entertaining the revision petition filed by the petitioner, the Joint Commissioner of Tax, Assam by the communication dated 11.10.2018 required the petitioner to deposit 25% of the total demand dues for the purpose of admitting the revision petition. It was also provided that in the event, the 25% of the total of the demand due is not paid, the revision petition would stand summarily rejected as per the AVAT Rules of 2005.;

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