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2015 (5) TMI 337 - MADRAS HIGH COURT

2015 (5) TMI 337 - MADRAS HIGH COURT - TMI - Determination of total taxable sales value - respondent has placed reliance upon some material which are not made available to assessee by the second respondent - violation of principles of natural justice - Held that:- Perusal of the impugned proceedings would disclose that primary reliance was placed on the website entries relating to M/s.S.K.S. Industries, Coimbatore having TIN No.33732124475 and the assessment notice came to be passed on the basis .....

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spondent in the impugned proceedings dated 03.03.2015 has stated among other things that since the dealers have not filed any returns from the date of their registration, a notice dated 18.12.2014 was issued proposing to assess total taxable sales value based on the Website Report available in the Department and the sales value works out to ₹ 1,79,92,500/-. A perusal of the impugned proceedings would disclose that main primary reliance was placed upon website report relating to M/s.S.K.S. .....

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e on the ground of violation of principles of natural justice. 4. Heard Mr.V.Sundareswaran, learned counsel appearing for the petitioner and Mr.V.Haribabu, learned Additional Government Pleader (Taxes), accepting notice for the respondents and appearing for the respondents. 5. Perusal of the impugned proceedings would disclose that primary reliance was placed on the website entries relating to M/s.S.K.S. Industries, Coimbatore having TIN No.33732124475 and the assessment notice came to be passed .....

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