TMI Blog2016 (1) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... s for the purpose of filing necessary objections, followed by a letter dated 21.07.2014 requesting necessary alteration to be made in the certificate of registration pursuant to the shifting of place of business. Thereafter, without affording any opportunity, on 31.07.2015, the impugned order came to be passed. It is the specific case of the petitioner that despite the receipt of copies of documents as required by the respondent, without returning the seized documents, even after the receipt of the objections filed by the petitioner, the impugned order came to be passed, as if the petitioner did not respond to the notice - Additional Government Pleader (Taxes) for the respondent, after verification of the assessment records fairly submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir letter dated 21.07.2014. 3.2 It is the submission of the learned counsel for the petitioner that the petitioners were buying Gutkas and Sodium Benzoate from outside the State and effecting only local sales in retail for which taxes were also paid, which fact was also explained to the enforcement authorities, who made the inspection on 29.03.2010, by producing all the relevant books and documents and at the time of inspection, the enforcement authorities have pointed out certain defects and they have recovered Book Marked A (pages 1 to 295) and Book marked B (pages 1 to 196) through Form VSI-15 for further verification. Further, according to him, during inspection, stocks were verified and certain discrepancies were noticed for that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oviding the copies of the same, the petitioner cannot file any objection is the contention of the learned counsel for the petitioner. 3.4. The learned counsel for the petitioner also submitted that there is a clear procedural irregularity, which warrants interference of this Court. Based on these, the learned counsel for the petitioner has sought for allowing of the writ petition. 4. There was a surprise inspection conducted on 29.03.2010 by the Enforcement Wing Authorities, during which various records were recovered. On 12.04.2014, after four years, a notice came to be issued proposing levy of tax and penalty with a further direction to submit explanation apart from directing the petitioner to produce photo copies of certain docu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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