TMI Blog2020 (2) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... nspection of the documents. Section 52 of the said Act of 2003 does not contemplate any adjudication. Apart from the fact that the Intelligence Report relates to different periods, the Intelligence Report only records an opinion which is forwarded for taking action. Perhaps on the basis of the said report, the First Information Report may have been registered. The grievance of the learned counsel appearing for appellant is that the inspection report was not produced before the authority before passing the reassessment order. The learned Single Judge has rightly observed that there is no final adjudication made on the issue whether the allegation made against the tax consultant is correct. Admittedly, the dispute is between the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was issued proposing to disallow the input tax claimed in the VAT returns filed and also to levy output tax at the maximum rate of 14.5% on the turnover declared in VAT returns. A finding is also recorded that though the notice was served to the appellant, he did not produce the books of accounts but replied that there is no turnover during April 2013. However, the Electronic Filing System (EFS) data disclosed that the dealer had carried out the business in the said month. Annexure-N is issued under sub-section (1) of Section 39 of the said Act of 2003 read with sub-section (1) of Section 36 and sub-section (2) of Section 72 of the CST Act of 1956. Annexure-O is the reassessment order under sub-section (2) of Section 9 of the CST Act of 195 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the fact that the Intelligence Report relates to different periods, the Intelligence Report only records an opinion which is forwarded for taking action. Perhaps on the basis of the said report, the First Information Report may have been registered. The grievance of the learned counsel appearing for appellant is that the inspection report was not produced before the authority before passing the reassessment order. 6. According to us, inspection report is completely irrelevant as there is no finding recorded after adjudication of any issue. Whether by misusing the password of the appellant, his Chartered Accountant conducted business in the name of the appellant for the relevant period is now subject matter of prosecution. Both the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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