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2018 (10) TMI 687

Calling of records relating to the assessmentorder dated 20.10.2009 - to afford an opportunity to file objections - inter-state sales - delayed payment of tax alongwith Interest - the respondent has proceeded to pass the impugned assessment order on the statement given by the petitioner before the Enforcement officers that the sale bill books related to the years 2003-04 and 2004-05 were lost during the time of celebration of Saraswathi Pooja and were not in possession of the counterfoil of the sale bills raised. - Held that:- The respondent cannot proceed solely based on the report of the Enforcement officers and they have to independently apply their mind, but without even looking into the records produced by the petitioner, the resp .....

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d aver that the petitioner is adealer in fire works and is an assessee on the file of the respondent underTNGST Act. He has submitted Form-1 returns for the assessment year2004-05 and paid tax, but for the inter-state sales turnover of ₹ 6,33,029/-, taxwas not paid in time along with returns. Therefore, the tax for the abovesaidturnover was paid together with interest under Section 24(3) of the Act, for asum of ₹ 1,003/- on various dates. 3.Learned counsel for the petitioner would further submit that thepetitioner's business was inspected by the Enforcement officers on 27.10.2004and based on the inspection, the respondent has issued notice to produce therecords and since Accountant was not available during the period, theacc .....

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the petitioner has submitted the accounts on 16.08.2007before the respondent who has also acknowledged the production ofaccounts. However, without giving any opportunity to file objections for theproposal for the assessment year 2004-05, the respondent has passed theimpugned order of assessment on 20.10.2009 in violation of the principles ofnatural justice and without giving personal hearing and therefore, theimpugned order is liable to be set aside. 6.The respondent filing their counter affidavit would state that theplace of business of the petitioner was inspected by Enforcement WingOfficers 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. .....

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per the last invoice raised by the petitioner till the time ofinspection and therefore, the contention of the petitioner that the number ofpacking cases includes sales under the TNGST Act is not acceptable in theabsence of any recorded evidence. Further, the petitioner has not availedstatutory appeal remedy provided under the provisions of CST Act andtherefore, the present writ petition is not maintainable. Therefore, the learnedAdditional Government Pleader prayed that the impugned order passed bythe respondent is in order and the writ petition is liable to be dismissed. 8.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 p .....

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