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2016 (11) TMI 497 - MADRAS HIGH COURT

2016 (11) TMI 497 - MADRAS HIGH COURT - TMI - Validity of assessment order - business of Coke and Power Generation - C Forms - high seas sales - Held 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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ustice and that the respondent has not taken into consideration the material facts placed by the petitioner before the respondent. In the light of the above, the assessment has to be redone. - Petition disposed off - matter on remand. - Writ Petition No. 37717 of 2016 & WMP. No. 32335 of 2016 - Dated:- 1-11-2016 - T. S. Sivagnanam, J. For Petitioner : Mr.P.V.Ravikumar For Respondent : Mr.S.Kanmani Annamalai, AGP ORDER Mr.S.Kanmani Annamalai, learned Additional Government Pleader accepts noti .....

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is writ petition, the petitioner has challenged an assessment order under the provisions of the Central Act for the year 2013-14 and the consequential recovery notice. 3. The respondent issued a notice dated 4.8.2015 regarding sales against Form C and stated that in terms of Rule 12(7) of the Central Sales Tax Rules, the declaration forms in Form C/F/H/I or the certificate in Form E-1 or the Form E-II should be furnished to the Prescribed Authority within three months after the end of the period .....

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arties for the year 2013-14 and requested time. This letter was acknowledged by the respondent on 29.10.2015, as could be seen from the signature affixed in the copy of the said letter. Thereafter, the petitioner, by reply dated 16.12.2015, enclosed the following documents : "1. Copy of pre-assessment notice (page 1) 2. Working Summery (Page 3) 3. High sea sale documents (pages 43) 4. Copy of returns related to without C-Form (Aug. & Jan. 2013) 5. Original C Forms with annexure (144 Nos .....

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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 respondent disallowed a major portion of the high sea sales. The respondent further stated that the petitioner availed sufficient time and that they never turned up nor appeared in person. Hence, the proposal in the notice dated 5.10.2015 was confirm .....

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