TMI Blog2008 (10) TMI 610X X X X Extracts X X X X X X X X Extracts X X X X ..... aspects, cannot stand the scrutiny of law and as submitted by the learned Senior Counsel the opportunity of personal hearing has not been given to the petitioner. Hence, the impugned order is liable to be set aside - W.P. Nos. 12585, 12586 of 2008 - - - Dated:- 30-10-2008 - RAJESWARAN S. , J. ORDER:- S. RAJESWARAN J. This petition is filed to call for the records from the file of the respondent in CST No. 723635/2001-02 dated March 26, 2008, quash the same, direct the respondent to grant a copy of the Enforcement Wing Report relied on by the respondent in the pre-revision notice dated November 10, 2006 in CST. No. 723635/2001-02, consider the objections filed by the petitioner, grant personal hearing to the petitioner and pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a, namely, J.K. Paper Mills Limited, and the transport was arranged by the buyers through a separate agency and the transport charges, freight charges and handling expenses were not at all included in the sale price paid to the petitioner but were specifically paid by the outside-State buyer, i.e., J.K. Paper Mills Limited, Orissa to the transporter Balaji Traders after sales were completed. The sale price exclusively charged and agreed to between the petitioner and buyer was charged as shown in the sale bills and subjected to tax properly in accordance with law in the final assessment orders passed by the respondent on April 25, 2003 and August 24, 2004 as referred to above. All the documents pertaining to the transaction that had taken pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner for personal hearing, passed the impugned order on March 26, 2008 confirming the proposal already made on November 10, 2006 and demanded the payment of sales tax with penalty within a specified time. Since those orders passed are ex-facie illegal and not in consonance with the provisions of the Act, they have challenged the same in the writ petition. I have heard the learned Senior Counsel appearing for the petitioner as well as the learned Government Advocate (Taxes) and I have also gone through the documents filed in support of their submissions. The learned Senior Counsel submitted that the impugned order passed by the respondent is contrary to the well-established principles. According to him, though all the details ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to the learned Senior Counsel, the abovesaid judgment should squarely apply to the facts of the present case and in fact this case stands on a better footing as all the details to substantiate their case have been furnished to the respondent-Department. Therefore, according to the learned Senior Counsel the order is liable to be set aside for not affording opportunity of personal hearing. Per contra, learned Government Advocate appearing for the Tax Department submits that the order passed by the Department is valid as sufficient opportunity was given to the petitioner to produce all the documents and only on that basis the orders have been passed. I am unable to accept the submissions made by the learned counsel appearing for the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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