TMI Blog2015 (12) TMI 916X X X X Extracts X X X X X X X X Extracts X X X X ..... weeks from the date of receipt of a copy of this order. On furnishing such particulars, the respondent is also directed to give an opportunity of personal hearing to the petitioner and pass appropriate orders, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essions and levy of penalty under 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/- has not been reported. In the notice dated 05.06.2015, the buyer's name, TIN No. and Bill No. etc have been mention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to assess the estimated sales suppression and levy of penalty 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 been made under Section 27(3) (c) of TNVAT Act, without any findings and establishment of wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given any opportunity of hearing. 5. Heard the submissions made on either side and carefully perused the materials available on record. 6. Considering the submissions made by the learned counsel on either side, I am of the opinion that the impugned order dated 15.07.2015 may be set aside. 7. Accordingly, the writ petition is allowed and the impugned order dated 15.07.2015 is set aside and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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