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2013 (1) TMI 698 - HC - VAT and Sales TaxTax audit - Documentary evidence ignored - revision initiated - Held that:- It was the duty of the first respondent to consider all the material adduced by the petitioner in support of its case that it is immune from the exercise of revisional powers. The first respondent had been negligent and failed to properly discharge his duty, in having ignored the material filed on August 17, 2011 by the petitioner along with the letter dated July 27, 2011. In view of the fact that the impugned orders dated May 31, 2012 relating to the tax periods April, 2009-July, 2009 and August, 2009-March, 2010 were passed by the first respondent without noticing and adverting to the material filed by the petitioner before him on August 17, 2011 vide the letter dated July 27, 2011 with enclosures, both the impugned orders for the above tax periods are set aside. The matter is remitted to the first respondent, who shall now afford a personal hearing to the petitioner/its authorized representative, consider all the material filed by the petitioner in support of its case that it is immune from the exercise of revisional power and thereafter pass orders afresh. The petitioner is also given liberty to file any further material in support of its case. Both the writ petitions are allowed.
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