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2020 (5) TMI 502

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..... petitioner has not been able to file a reply - HELD THAT:- Though a detailed counter has been filed by the respondent, there is no specific denial to the allegation of the petitioner that the documents had not been served in person. Since the impugned order has been passed without furnishing the documents and the impugned order is merely based on the averments that the documents were served to one .....

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..... 8377; 1,90,06,512/- under TNGST and nil taxable return under CST. It appears the petitioner s premises was inspected by the Officers of the Enforcement Wing on 04.07.2001 and 19.07.2001 and certain documents were recovered and based on such inspection and the recovery of material, it was concluded that the petitioner was issuing bills in the name of 58 buyers with a view to suppress as well as to .....

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..... rder 31.12.2010 and remitted the case back to the respondent with a direction to furnish the copies of the documents sought for by the petitioner by letter dated 13.12.2010 within a period of 3 weeks from the date of receipt of a copy of that order and on receipt of the same, the petitioner was directed to furnish their reply for the 1st respondent to pass appropriate orders. 5. It appears that .....

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..... he petitioner that the documents purported to have been sent vide letter dated 02.11.2011 were never received and therefore, the petitioner has not been able to file a reply and therefore, the impugned order passed in violation of principle of natural justice. 7. Though a detailed counter has been filed by the respondent, there is no specific denial to the allegation of the petitioner that th .....

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..... in accordance with law after hearing the petitioner within a period of three months thereafter through videoconferencing, if situations so warrants on account of continuance of Covid19 pandemic. 9. This writ petition stands disposed of with the above observation and direction. Consequently, connected miscellaneous petition is closed. No costs. - - TaxTMI - TMITax - CST, VAT & Sales T .....

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