9911796707
TMI Blog2017 (5) TMI 997X X X X Extracts X X X X X X X X Extracts X X X X ..... t the petitioner- Company is engaged in providing software service business. It is registered at the local VAT office. The audit of the petitioner-Company was taken up on 30.9.2013. According to the petitioner, the audit proceedings commenced on 6.5.2015, and continued till 7.5.2015. During this proceeding, certain discrepancies were noticed by the respondent. Therefore, on 17.5.2015, a proposition notice was issued to the petitioner. According to the respondent, the petitioner-Company had received a consideration of Rs. 12,50,000/- as trans action related to software service to M/s. Shell MRPL Aviation and Fuel Services Pvt. Ltd., Bengaluru. However, the s aid amount was not declared as local transaction in VAT-100 filed by the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the petitioner's counsel, and the petitioner, on 2.2.2017, the learned Commissioner heard the arguments of the respondents. However, on 2.2.2017, neither the petitioner, nor his counsel w ere present. Therefore, the arguments of the respondents were heard behind the back of the petitioner, and the impugned order was passed thereafter. Therefore, the petitioner did not have a chance to rebut the contentions raised by the learned counsel for the respondents. Thus, according to the learned counsel, the impugned order deserves to be set aside by this Court. 7. Mr. T. K. Vedamurthy, the learned counsel for the Revenue, has pleaded that no new facts have been mentioned by the learned counsel for the respondents on 2.2.2 017. In fact, the lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the learned counsel for the respondents that since no new facts were submitted, and since the respondent had relied upon its original position, there was no need to give right of rebuttal to the petitioner, the said contention is unacceptable. For the reasons stated above, these Petitions are hereby allowed. The order dated 1.3.2017, passed by the learned Commissioner of Commercial Taxes (Appeals), 1st respondent, is set aside. The learned Commissioner is directed to hear both the parties simultaneously, and to give ample opportunity to the petitioner to meet out the case of the department. The said exercise shall be completed within a period of one month from the date of receipt of certified copy of this order. The parties shall appear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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