TMI Blog2017 (8) TMI 1459X X X X Extracts X X X X X X X X Extracts X X X X ..... into consideration the specific stand of the petitioner that they have not effected any interstate purchases. Petition allowed. - W.P. No.21660 of 2017 and W.M.P.No.22657 of 2017 - - - Dated:- 16-8-2017 - Mr. T.S.Sivagnanam, J. For Petitioner : Mr.D.Vijayakumar For Respondent : Mr.K.Venkatesh Government Advocate ORDER Heard Mr.D.Vijayakumar, learned Counsel appearing for the petitioner and Mr.K.Venkatesh, learned Government Advocate appearing for the respondent. With the consent of the learned counsel appearing on either side, the Writ petition is taken up for final disposal, at the admission stage itself. This is the second time the petitioner is before this Court, challenging the Assessment order for the year 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ished the details, recovered in the web report and to grant an opportunity of being heard and also cross examination of the third party records. It was further stated that the respondent has enclosed the web report copy generated on 12.04.2017 and it is not clear from the report that the petitioner has effected purchases from the Consignor, by bill dated 26.05.2012. Therefore, the petitioner requested the respondent to confirm, whether they have effected purchases from the said bill and if someone has reported that they have effected sales to the petitioner, then the petitioner should be granted an opportunity to correct the statement with documentary evidence. 5. The petitioner has placed reliance on the decision of this Court in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that dealer. Therefore, the petitioner's endeavour was to request the respondent to conduct an enquiry, gather details from their counter-parts at Puducherry, then, if there is any incriminating records to show that interstate purchases have been recorded in the name of the petitioner by a dealer in Puducherry, then the petitioner should be granted an opportunity to cross-examine such dealer. None of these issues have been taken note off, by the respondent nor the respondent has made an attempt to examine as to the effect of the decision in the case of the JKM Graphics Solutions Pvt Ltd on the facts of this case. 8. Thus, the impugned order is wholly un-sustainable and perverse. For the above reasons, the Writ petition is allowed a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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