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M/s Asma Export India Versus The State of Punjab and another

2016 (1) TMI 279 - PUNJAB AND HARYANA HIGH COURT

PVAT - validity of exparte assessment - documents were impounded - violation of principles of natural justice without affording an opportunity - Held that:- There is force in the submissions of learned counsel for the petitioner, because the impugned order dated 12.6.2015 was passed exparte without supplying the copies of the impounded documents to the petitioner to enable it to submit its effective reply, explaining the entries in the same, despite the fact that it was obligatory upon the respo .....

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mpounded documents, before asking the petitioner to submit its reply and to explain the same.

Accordingly, the order is quashed. The matter is remitted back to the assessing authority to pass a fresh order in accordance with law. - Decided in favor of assessee. - CWP No.13356 of 2015 - Dated:- 16-10-2015 - MR. AJAY KUMAR MITTAL AND MR. AJAY KUMAR MITTAL, JJ. For The Petitoner : Mr.Avneesh Jhingan, Advocate For The Respondent : Mr.Piyush Kant Jain, Addl.A.G., Punjab. RAMENDRA JAIN,J. T .....

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table tops, veneer etc. with liability to pay the tax with effect from 20.10.2004. It had filed all the four quarterly returns for the year 2012-13. Its business premises was inspected by the respondents on 22.5.2012. One production register, bundle of papers related to production and some loose papers were impounded for verification. On 23.5.2012, a notice was served upon the petitioner for the verification of documents. In pursuance thereof, its proprietor appeared and requested the concerned .....

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action till April 2015 and then started pressuring the petitioner to deposit certain amount with regard to inspection case. The petitioner filed a request letter on 6.4.2015 referring to section 46 of 2005 Act for return of the impounded documents, but of no avail. In pursuance of notice, the proprietor of the concern along with his accountant appeared in the office of the respondent no.2 on 28.5.2015, but he was not found available in the office, even after waiting for him for a sufficiently lo .....

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hallenge in the present writ petition. Learned counsel for the petitioner argued that section 46(3) of 2005 Act makes it obligatory on the officer not to retain the current account books for more than 30 days and old account books for more than 60 days. Hence, the respondents after the expiry of the aforesaid period were bound to return the impounded documents or to supply the photocopies thereof to the petitioner. Despite the above mandate, respondent No.2 neither returned the documents nor pro .....

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rietor of the petitioner appeared, but the Officer of the respondents himself was not available. The demand has also been created under the 1956 Act by stating that no declaration form was produced during the proceedings, though C forms were produced by retaining their photocopies. The petitioner was unable to explain the documents without having the copies of the impounded documents.. On the other hand, learned State counsel has no serious objection in accepting the writ petition and remanding .....

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