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2018 (10) TMI 687 - HC - VAT and Sales TaxCalling of records relating to the assessmentorder dated 20.10.2009 - to afford an opportunity to file objections - inter-state sales - delayed payment of tax alongwith Interest - the respondent has proceeded to pass the impugned assessment order on the statement given by the petitioner before the Enforcement officers that the sale bill books related to the years 2003-04 and 2004-05 were lost during the time of celebration of Saraswathi Pooja and were not in possession of the counterfoil of the sale bills raised. Held that:- The respondent cannot proceed solely based on the report of the Enforcement officers and they have to independently apply their mind, but without even looking into the records produced by the petitioner, the respondent came to the conclusion that since the petitioner had deposed before the Enforcement officers that the records were misplaced during the celebration of Saraswathi Pooja, the records now produced by the petitioner are only manipulated records - The said conclusion of the respondent cannot be accepted and the respondent ought to have looked into the records produced by the petitioner and should have afforded opportunity to the petitioner to file their objections and also the personal hearing and only thereafter, the respondent shall render a finding whether the records produced by the petitioner are manipulated or not. The petitioner is directed to file their written objections within a period of two weeks from the date of receipt of a copy of this order and thereafter, therespondent shall consider the same and also provide opportunity of personal hearing to the petitioner - impugned order set aside.
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