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2016 (1) TMI 188 - MADRAS HIGH COURT

2016 (1) TMI 188 - MADRAS HIGH COURT - TMI - Levy of tax - Discrepancy in stock - Held that:- 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 documents in order to get the seized documents. Accordin .....

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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 that the respondent, inadvertently, failed to consider the documents produced by the petitioner. - Matte .....

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33592123679/2009-10 dated 31.07.2015 and to direct the respondent to furnish copies of the records recovered through Form VSI-5 dated 29.03.2010. 3.1 According to the learned counsel for the petitioner, the petitioner being a registered dealer on the files of the respondent are dealers in Gutka and Sodium Benzoate and they have shifted the original place of business from No.7, Teachers Colony, Mak India Mill Road, Coimbatore to their Site at No.22, Jublee Nagar I Cross, Civil Aerodrome Post, Co .....

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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. Furth .....

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to appear in person, they have not availed the said opportunity. However, by letter dated 26.05.2014, while the petitioner objected to the same has requested for supply of documents recovered, which were mentioned in Mahazar VSI-5, which was also acknowledged by the respondent. While that being the case, according to the learned counsel for the petitioner, the impugned order dated 31.07.2015 was served on the petitioner through RPAD, by a different officer, which do not have any reference to th .....

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er furnishing of all the documents as required by them, as per the last paragraph of the notice. Without providing 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 .....

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