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2023 (4) TMI 867 - DELHI HIGH COURTLevy of additional amount of tax - petitioner failed to prove that certain transactions were covered under Section 3 of the Central Sales Tax Act, 1956 - It is averred in the present petition that the petitioner had the relevant documents to establish the inter State sales, however, it could not produce the same because of non-receipt of any notice. HELD THAT:- The concessional rate of duty had been denied to the petitioner on the ground that the C-Forms, relied upon by the petitioner, had been cancelled by the concerned tax authorities in Haryana with retrospective effect. Mr. Satyakam, learned Counsel appearing for the respondent, submits that since the petitioner contends that it has documents to establish the inter State sales and there is no dispute that the adjudicating authorities have the jurisdiction to examine the relevant documents, the matter should be remanded to the concerned authority for deciding afresh, after affording the petitioner, an opportunity to be heard. The impugned notices of penalty and assessment dated 22.05.2019 and 02.08.2018 are set aside - matter is remanded to the assessing authority to determine the petitioner’s claim afresh - Petition allowed.
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