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M/s Shree Associates Versus The Commercial Tax Officer

2015 (12) TMI 916 - MADRAS HIGH COURT

Levy of penalty under Section 9(2) of the CST Act read with 27 of the TNVAT Act - Suppression of sales - Held that:- Respondent is directed to furnish the correct particulars and also other necessary documents namely the Chek-Post Register and Bill c .....

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rders, within a period of four weeks thereafter. - Decided in favour of assessee. - W. P. (MD) No. 14905 of 2015 - Dated:- 19-8-2015 - R. Subbiah, J. For the Appellant : Mr R D Ganesan For the Respondent : Mr R Karthikeyan, Additional Government Plea .....

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violation of the principles of natural justice and further direct the respondent to grant an opportunity for fresh adjudication of the matter. 2. The petitioner is a dealer in Coffee & Coffee seed for the assessment year 2012-2013. He has been o .....

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nder Section 9(2) of the CST Act read with 27 of the TNVAT Act. On verification of the checkpost movement register and monthly return of April 2012, it is found that the sale of apparatus for making Coffee-Espresso for the value of ₹ 16,11,600/ .....

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04.2012 Apparatus For making Coffee-Espressco ₹ 16,11,600/- 3. Hence, the petitioner replied in his letter dated 15.06.2015 stating that the above transaction is not pertaining to his business and no such purchase or sale has been effected to M .....

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nalty stating that the sale made to one another M/s.Caheo Company, Chikmagalur, Karnataka has not been reported based on verification of checkpost movement as per departmental website. 3. Now, it is the contention of the petitioner that penalty has b .....

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has not been given any show-cause. He has been totally denied opportunity for adjudication of the alleged transaction being treated as sales suppression. 4. It is the main contention of the petitioner that in the notice, dated 05.06.2015, the buyer&# .....

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Chickmagalur, Karnataka. It is also the contention of the petitioner that before passing the impugned order, the petitioner has not been given any opportunity of hearing. 5. Heard the submissions made on either side and carefully perused the materia .....

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