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TMI Blog2015 (10) TMI 1572X X X X Extracts X X X X X X X X Extracts X X X X ..... Government Pleader (T) ORDER This writ petition has been filed by Crescent Trade Links represented by its Managing Partner A.A.Mohammed Ziaudeen, seeking Writ of Certiorarified Mandamus calling for the records on the files of the first respondent in TIN: 33721762525/2015-16 dated 05.06.2015, to quash the same with further direction to the first respondent to complete assessment and pass further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the petitioners have recovered additional amounts from the buyers in comparison with that mentioned in the invoice. iii.There was an allegation of stock variation. iv.It was alleged that verification of the returns of the petitioners revealed that buyers had not reported the entire turnover of sales to the petitioners. As regards this proposal, the allegation was made in respect of the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Bank, inspite of it the second respondent collected the two cheques and when there being no assessment order either provisionally or finally, the respondent has no authority or power to issue the notice asking the petitioner to pay cash along with penalty udner Section 42(3) of the Act. 4.Concluding his argument, he would submit that when the assessment of the petitioner in respect of the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned Additional Government Pleader (T) appearing for the respondents is unable to show before this Court on what basis the recovery order has been passed. When a pointed question was put to Mr.S.Kanmani Annamalai whether there is an assessment order or atleast notice of demand in Form 'O' was issued, he was not able to show any cause for the recovery order. 7.Therefore, this Court is of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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