2016 (11) TMI 497

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..... i, learned Additional Government Pleader accepts notice for the respondent. Heard both. By consent, the writ petition itself is taken up for final disposal. 2. The petitioner is a limited company registered under the provisions of the Companies Act, 1956 having registered office at Indore and branch office at Gummidipoondi. The petitioner is engaged in the business of Coke and Power Generation an .....

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..... penalty. This was followed by another pre-assessment notice dated 5.10.2015 for the same year under the Central Act wherein there is a proposal to revise the turnover and assess the petitioner to a higher rate of tax. 4. The petitioner sent a representation dated 17.10.2015 informing the respondent that they have to receive some more C Forms from the parties for the year 2013-14 and requested ti .....

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..... ns and C-Forms and also high sea sales documents. While giving credit to certain C-Forms with respect to inter-State sales, the respondent dealt with high sea sales and stated that the high sea sales documents filed by the petitioner were verified and found that there were no copies of bill of lading, shipping bill, high sea sales agreement, customs duty paid certificate, etc. Therefore, the respo .....

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..... al of the impugned order dated 26.8.2016, it is seen that the respondent, after considering the documents produced by the petitioner, more particularly with regard to high sea sales, observed that copies of certain documents were not available. If that be the case, nothing prevented the respondent from calling upon the petitioner to produce those documents, failing which, the respondent could have .....

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..... ack to the respondent for fresh consideration. The respondent shall afford an opportunity of personal hearing to the petitioner, peruse all the documents, obtain necessary clarifications and thereafter redo the assessment in accordance with law. The above exercise shall be completed with within a period of six weeks from the date of receipt of a copy of this order. No costs. Consequently, the abov .....

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