TMI Blog2017 (5) TMI 1060X X X X Extracts X X X X X X X X Extracts X X X X ..... E R The petitioner-assessee has challenged the legality of the assessment order dated 11-04-2016, whereby the Deputy Commissioner of Commercial Taxes (Audit) has directed the assessee to pay an amount of ₹ 31,60,784/- to the Revenue Department. 2. Briefly the facts of the case are that, the assessee is a Private Limited Company registered under the Companies Act. It is engaged in execution of interior works contract, and is registered as a dealer under the provisions of the KVAT Act ( the Act , for short), and also under the Central Sales Tax Act. According to the petitioner, it had filed its return of turnover in VAT-100 every month, before the LVO in relation to the tax period April 2009 to March 2010. Further, it had dischar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er related documents in order to explain the anomalies discovered by the Revenue Department. The said notice was duly served upon the petitioner on 25-02-2016. But, despite the service of notice, the petitioner did not appear before the Revenue Department. Still, in order to be fair with the petitioner, another notice was issued on 19-03-2016, duly serve d on 24-03-2016. But, even then, the petitioner failed to appear before the Revenue Department. Having given a chance of hearing on three different occasions, the respondent passed its order on 11-04-2016, in the aforementioned terms. Hence these petitions before this court. 4. Mr. K. M. Shivayogiswamy, the learned counsel for the petitioner, has raised a single contention before this Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eafter. 6. Since the position taken by the learned counsel for the respondent is a reasonable one, since on previous occasion the petitioner had not responded to the notice served by the department, this court directs the petitioner to appear before the Revenue Department along with the books of accounts, and other related documents, on 27-03-2017. The Revenue Department is directed to examine the books of accounts, and other documents. In case, any anomaly is still discovered by the Revenue Department, it shall issue a notice to the petitioner, within a period of one month from 27-03-2017. In case notice is issued, the petitioner is directed to comply with the notice, and to appear before the Revenue Authority and to participate in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
