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2015 (5) TMI 377 - HC - VAT and Sales TaxDenial of request of adjournment for production of Books of Accounts - Held that:- Court finds that the reason stated by the petitioner for granting adjournment for producing the Books of Accounts was turned down, saying that it was a 'false reason', in view of the extent of turn over for the year 2012-13; for which no audit was necessary and hence not acceptable. The learned Counsel for the petitioner points out that the petitioner being a Company incorporated under the relevant provisions of the Companies Act, audit of accounts was very much necessary and denial of opportunity is totally against the principles of natural justice. - Matter remanded back on the condition of pre deposit - Decided conditionally in favour of assessee.
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