TMI Blog2019 (12) TMI 1009X X X X Extracts X X X X X X X X Extracts X X X X ..... annot lead to the inference of clandestine sales by the petitioner to the societies. An enquiry would have to be carried out in an appropriate manner after providing the material relied upon by the Department to the petitioner and soliciting its responses to the same, before any conclusion to this effect is arrived at - It is incumbent that a copy of such materials, including statements that are relied upon by the Assessing Officer be furnished to the petitioner, and an opportunity be grated to it to cross-examine the parties upon whose statement reliance is intended to be placed. Petition allowed by way of remand. - W.P.No.32470 And 32471 of 2014, MP.No.1, 1, 2 & 2 of 2014 - - - Dated:- 21-11-2019 - Dr. Justice Anita Sumanth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he records that have been summoned and produced before the Court, is an importer and trader in Chinese Silk. Certain bills of purchase and sale transactions between Salsar and the units were noticed wherein the commodity was stated to be ' silk yarn in hank '. 4. According to the Assessing Authority, the nexus in regard to the purchase of the imported yarn from Salsar by the petitioner and sale of the same yarn to the co-operative societies in Tamil Nadu on identical valuation was clearly established. The goods, according to the officer, were sent directly from Salsar Bangalore to the concerned society upon instructions from NHDCL. Freight in respect of the transactions was remitted by the recipient societies. Accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ural justice, had approached this Court in W.P.Nos. 32181 32182 of 2012, and by order dated 04.12.2012, this Court directed that all relevant material that the Officer intends to rely upon, be supplied to it. The following documents were thereafter supplied to the petitioner pursuant to order of this Court: a. Statement dated 09.08.2012 by the Manager of Sirumugaipudur Sri Ramalinga Sowdambigai WCS, Sirumugai. b. Copy of our Bill No.C-4015/13 dated 10.07.2012. c. Copy of our Bill No.C-4367/13 dated 18.07.2012. d. Statement dated 09.08.2012 by the Manager of Vellikupampalayam Sri Sakthi Vinayagar WCS, Sirumugai. e. Copy of our Bill No.C-4065/13 dated 18.07. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve societies have not been supplied to the petitioner and this also militates against the principles of natural justice. It is incumbent that a copy of such materials, including statements that are relied upon by the Assessing Officer be furnished to the petitioner, and an opportunity be grated to it to cross-examine the parties upon whose statement reliance is intended to be placed. The impugned orders are set aside. 10. The materials that the Assessing Officer proposes to rely upon, including statements recorded from the representatives of the co-operative societies will be furnished to the petitioner. Thereafter a notice of personal hearing be issued and the assessment completed de novo after hearing the petitioner and con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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