2020 (6) TMI 118
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.... penalty was imposed on the petitioner under Section 67 of the KVAT Act. Exts.P1 to P1(c) are the penalty orders pertaining to the assessment years 2008-09 to 2011-12. Petitioner challenged the penalty orders in separate appeals, which the appellate authority disposed of under Ext.P4 common order. As regards Recovery No.8, which was projected as proof of major tax evasion, the appellate authority observed that the Intelligence Officer had failed to conduct specific and detailed enquiry with respect to the finding of the alleged unaccounted purchase of spare parts and directed the Intelligence Officer to verify the books of accounts and to take evidence from the persons named in Recovery No.8, as to the exact nature of the transactions and t....
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....10.2014, requiring production of books of accounts, the petitioner had presented himself before the first respondent on the specified date, but was directed to produce the books, after the examination of the witnesses. It is the specific contention of the learned counsel that the petitioner was not put on notice regarding examination of the witnesses and hence, he could not be present or participate in the proceedings. It is the further submission of the learned Counsel that even though the two witnesses examined by the first respondent seem to have supported the petitioner, their statements were brushed aside, terming the statements to be cooked up and that, even the copies of those statements were not furnished. It is hence submitted that....
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....case, examination of witnesses was not just an empty formality, for which the presence of the petitioner was not necessary. There is no acceptable reason for the first respondent to have examined the witnesses in secrecy and in refusing to provide copies of their statements to the petitioner. On the other hand, the action militates against the principles of natural justice, which are to be read into every statute and strictly followed, unless specifically exempted. 5. The parties are at dispute on the factual aspect as to whether the books of accounts were actually produced or not. The petitioner would submit that on receipt of summons, he had appeared before the first respondent with the books of accounts on 8.10.2004 and was asked to pro....