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2013 (1) TMI 524 - KERALA HIGH COURTNon production of books of accounts before the assessing authority within specified time - KGST Act - application for enlargement of time rejected - Held that:- Since the AO has not passed any consequential orders none will be prejudiced if the petitioner is allowed to produce the books of accounts before the 1st respondent even at this belated stage. Therefore direct to petitioner to produce the books of accounts as directed in Ext.P3 order of the Tribunal on or before 31/1/2013. If books of accounts are produced as above, the assessing officer will pass orders as directed by the Tribunal. It is directed that, in the event the petitioner fails to produce the books of accounts as above, it will be open to the 1st respondent to pass consequential orders.
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