2017 (3) TMI 116

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..... issued on 06.02.2017. Mr.K.Venkatsh, learned Government Advocate, accepted notice on behalf of the respondents on that date. 1.1. Learned counsel for the petitioner had taken time to obtain instructions in the matter. 2. Mr.K.Venkatesh, says that no counter need be filed, in view of the limited plea raised by the petitioner before the Court, which is that an opportunity be given, to file declara .....

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..... ch can be produced before the respondent/assessing officer. 4.1. As regards, high sea sales, which have been disallowed, counsel for the petitioner has drawn my attention to the impugned order, wherein, it is noted that the respondent proceeded to disallow the exemptions sought in respect of high sea sales, only on the ground that, the bills of ladding were not "visible". 5. I have heard the lea .....

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..... . In these circumstances, the impugned order is set aside, with liberty to the respondent/assessing officer to redo the assessment. 6.1. For this purpose, the petitioner's authorised representative will appear before the respondent/assessing officer, on 28.02.2017 at 11.00 a.m. 6.2. The petitioner, via its representative, will present before the respondent, in original, the declarations in F .....

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