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2018 (10) TMI 687

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..... to independently apply their mind, but without even looking into the records produced by the petitioner, the respondent came to the conclusion that since the petitioner had deposed before the Enforcement officers that the records were misplaced during the celebration of Saraswathi Pooja, the records now produced by the petitioner are only manipulated records - The said conclusion of the respondent cannot be accepted and the respondent ought to have looked into the records produced by the petitioner and should have afforded opportunity to the petitioner to file their objections and also the personal hearing and only thereafter, the respondent shall render a finding whether the records produced by the petitioner are manipulated or not. The .....

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..... sed on the inspection, the respondent has issued notice to produce therecords and since Accountant was not available during the period, theaccounts were not produced for the assessment year 2004-05. It is furtherstated that the respondent issued pre-assessment notice dated 25.06.2007,which was received by the petitioner on 14.08.2007 and in the notice, therespondent has mentioned certain bill numbers together with date withrespect to the Central Sales Tax turnover. According to the petitioner, all thebill numbers mentioned in the notice have been disclosed in the monthlyreturns filed by the petitioner before the inspection held on 27.10.2007. 4.It is further contended that in the notice, the respondent has derivedthe total and taxable tu .....

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..... fficers on 27.10.2001 for verification of certain bills received from the checkpost, but the petitioner did not maintain any accounts for the years 2004-05. Hence, no verification of check post bills was possible at the time of inspectionand based on the result of verification report, the petitioner was assessed on atotal and taxable turnover of ₹ 24,49,529.00 for the year 2004-05 in theimpugned order dated 20.10.2009 and aggrieved over the same, the petitionerinstead of filing appeal, has straightaway filed this writ petition. 7.Learned Additional Government Pleader appearing for therespondent would further state that in spite of giving ample opportunities,the petitioner did not avail the same and therefore, pre-assessment noti .....

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..... Heard the learned counsel for the petitioner as well as the learnedAdditional Government Pleader for the respondent. 9.Perusal of record shows that the respondent has proceeded to passthe impugned assessment order on the statement given by the petitionerbefore the Enforcement officers that the sale bill books related to the years2003-04 and 2004-05 were lost during the time of celebration of SaraswathiPooja and were not in possession of the counterfoil of the sale bills raised. Therespondent cannot proceed solely based on the report of the Enforcementofficers and they have to independently apply their mind, but without evenlooking into the records produced by the petitioner, the respondent came tothe conclusion that since the petitioner .....

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