TMI Blog2019 (7) TMI 894X X X X Extracts X X X X X X X X Extracts X X X X ..... as SCN - Writ petitioner shall deposit 15% of the differential tax (excluding penalty) within a fortnight from the date of receipt of a copy of this order. Post payment of 15% of differential tax, in the aforesaid manner, writ petitioner shall send in its objections along with proof of payment of 15% differential tax within another fortnight therefrom. Petition disposed off. - W.P.No.20370 of 2019 - - - Dated:- 12-7-2019 - Mr. Justice M. Sundar For the Petitioner : Mr.Adithya Reddy For the Respondent : Ms.G.Dhanamadhri Government Advocate ORDER Mr.Adithya Reddy, learned counsel on record is before this Court. Ms.G.Dhanamadhri, learned Government Advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the respondent, was served on the writ petitioner dealer on 23.10.2018 and there is no disputation that the writ petitioner responded to this notice by sending in objections. A perusal of the impugned order reveals that the objections have been considered, but when it comes to negativing the objections of the writ petitioner dealer, the impugned order says that actual stock of goods were taken in the presence of the dealers, compared with the accounts and arrived at difference which was accepted and signed by the dealer. To be noted, this is the only ground on which the objections have been negatived. Adverting to this, learned counsel for writ petitioner points out that a statement given to the Enforceme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground raised by the learned Revenue counsel that the objections of the writ petitioner have no doubt been considered. The moment the objections are considered, Narasus principle comes to the aid of the writ petitioner dealer, but in the instant case, it has been considered, but negatived on only one ground and that one ground is that the dealer has accepted the difference and signed after the actual stock of goods were taken in the presence of the dealers and compared with the accounts. This exercise without any disputation happened only when the Enforcement Wing officials inspected the business premises of the writ petitioner dealer. Therefore, in sum and substance, the impugned order has been passed on the basis of the statement given b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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