Bombay High Court
Samsung India Electronics Pvt. Ltd vs Deputy Commissioner Of Sales Tax And Anr on 22 August, 2022
Author: Gauri Godse
Bench: K.R. Shriram, Gauri Godse
1/2 27-WP-6725-2021 @ Ors..doc
Digitally
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
signed by
PURTI
PURTI
PRASAD
CIVIL APPELLATE JURISDICTION
PRASAD PARAB
PARAB Date:
2022.08.24
17:30:14
+0530
WRIT PETITION NO. 6725 OF 2021
ALONGWITH
WRIT PETITION NO. 4862 OF 2021
ALONGWITH
WRIT PETITION NO. 7149 OF 2022
ALONGWITH
WRIT PETITION NO. 7150 OF 2022
ALONGWITH
WRIT PETITION NO. 7 OF 2022
Samsung India Electronics Pvt. Ltd. ....Petitioner
V/s.
Deputy Commissioner of Sales Tax and Anr. ...Respondents
----
Mr. Rafique Dada, Senior Advocate a/w Mr. Sujit Ghosh, Ms. Mannat
Waraich, Mr. Vaibhav Patankar and Mr. Ashray Behura in WP No.4862/2021
and WP No.7149/2022 for Petitioner.
Mr. Sujit Ghosh a/w Ms. Mannat Waraich, Mr. Vaibhav Patankar and
Mr.Ashray Behura in WP No.6725/2021 and WP No.7150/2022 and WP
No.7/2022 for Petitioner.
Ms. S.D. Vyas - AGP "B" Panel for State.
Mr. Vinay Sonpal, Special Counsel for State in WP No.7149/2022 and WP
No.7150/2022.
----
CORAM : K.R. SHRIRAM &
GAURI GODSE, JJ.
DATED : 22nd AUGUST 2022 P.C. :
1. On 18th July 2022 following order came to be passed :
WRIT PETITION NO. 7150 OF 2022
1. In paragraph 23 of the petition there is an averment that after a gap of merely two months, on 05.06.2020, respondent No.1 instructed petitioner over telephone to submit certain information/documents. It is also averred that respondent No.1 assured petitioner that a personal hearing will be granted prior to passing of the assessment order. It is petitioner's case that the assessment order that they received in July-2020 is dated 19.03.2020 and therefore the order is Purti Parab 2/2 27-WP-6725-2021 @ Ors..doc antedated to escape the plea of limitation. There is an affidavit-in-reply filed by one Dr. David Alvares, Joint Commissioner of States Tax on behalf of respondent No.1, sworn on 23.11.2020. Mr. Dada on instructions states that the person who contacted the petitioner over telephone was Dr. Sanjay More, Deputy Commissioner of Sales Tax who has passed the impugned order. In our view, Dr.Sanjay N. More should file an affidavit-in-reply dealing with the allegations in paragraph 23 and any other allegations in the petition or averments in the petition that he feels should be dealt with by him personally. The said affidavit shall be filed and copy be served within one week. Petitioner may take a week thereafter, if advised, to file a response.
2. As regards writ petition No. 6725 of 2021 and writ petition No. 7 of 2022, Ms. Vyas states that within to weeks reply will be filed and copy will be served. Rejoinder, if any, to be filed within a week thereafter.
3. Stand over to 22nd August, 2022.
4. Parties are put to notice that on the next date court may consider these petitions for disposing finally.
5. Ad-interim relief, if any, to continue till 05.09.2022.
2. Mr. Dada submits that paragraph no.1 relates to Writ Petition No. 7149 of 2022 in which he appeared and similar paragraph could be found in paragraph no.13 in Writ Petition No.7150 of 2022.
3. We hereby clarify that parties may file such affidavit as adviced in all the petitions pending before us. Such affidavit in reply shall be filed within two weeks and rejoinder, if any, within one week thereafter.
4. Stand over to 27th September 2022.
5. Ad-interim relief, if any, to continue till 3rd October 2022.
(GAURI GODSE, J.) (K.R. SHRIRAM, J.) Purti Parab