9911796707
TMI Blog2011 (12) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... rit Petition Nos. 9284, Writ Petition Nos. 9286, Writ Petition Nos. 9289 of 2011 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner who is a registered dealer purchases crude oil from other registered dealers as also imports it from outside the State of Madhya Pradesh and after refining it a substantial quantity of the oil is dispatched by the petitioner, out of the State of Madhya Pradesh by way of sale in the course of inter-State trade and commerce. For the relevant assessment periods, the petitioner had claimed that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty in the mechanical manner. The learned counsel for the respondents has supported the impugned orders. Having heard the learned counsel for the parties and on the perusal of the record, we have noticed that while passing the impugned orders, the Assistant Commissioner has not assigned any reason for imposing the penalty except observing that the explanation of the dealer is not in accordance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e sustained and are set aside. The Assistant Commissioner, Commercial Taxes, is directed to consider the matter afresh after giving an opportunity of hearing to the petitioner. The petitioner will be at liberty to raise all such grounds before the Assistant Commissioner as permissible in law and the Assistant Commissioner will pass fresh reasoned and speaking order in accordance with law. The wri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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