9911796707
TMI Blog2020 (6) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... iod, the petitioner claims that it also received equipment to render the said services amounting to Rs. 15,55,31,808/- under inter-State branch transfer. It contends that there is no element of sale involved in this transaction and the petitioner was not liable to pay any tax on it and did not report it in its CST-VI returns. 5. On 13.06.2019, a show-cause notice was issued to the petitioner by the Assistant Commissioner, AC Audit 2, Hyderabad Rural Division calling upon the petitioner to show cause why tax of Rs. 264,85,34,685/- should not be demanded from the petitioner, mentioning that the petitioner's turnover was Rs. 1826,57,56,450/-. No documentary evidence, on the basis of which this proposal was made by the said official, was annex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement of documents to verify the claim of the petitioner would be intimated either to the petitioner or to its authorized representative. An affidavit dt.29.05.2020 of its authorized representative is filed as Annexure P-7 to the Writ Petition. 10. There was no communication from the 1st respondent for more than 6 months. 11. Thereafter, suddenly an e-mail dt.24.02.2020 was issued by the 1st respondent stating that though the petitioner filed objections, it had not availed the opportunity of personal hearing and it should avail the same by 29.02.2020. 12. In response thereto, the petitioner, through letter dt.27.02.2020 informed the 1st respondent that they had already attended the hearing on 16.07.2019 and also made their submissions th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent stating that their normal operations had been impacted due to COVID-19 pandemic in view of the directions issued by the Central Government and the State Government to work from home to contain COVID-19 spread, and also their employees were required to work from home till mid April. It also mentioned that since the documents required were more than 3 years old, it would be difficult for the petitioner to physically retrieve the documents at such short notice due to COVID-19 situation. It assured the 1st respondent that the documents were available with the petitioner and they would submit the same within 10 days of resolution of the prevailing COVID-19 situation. 15. On 30.03.2020 by an e-mail, the petitioner submitted invoices wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d copy dt.21.05.2020 by the 1st respondent directing the petitioner to pay the said tax dues determined in the impugned Assessment Order. There was a reminder notice dt.27.05.2020 issued by the 1st respondent which was received by e-mail on 28.05.2020 by the petitioner directing the petitioner to pay tax dues within 3 days, failing which coercive action will be taken against the petitioner. So the petitioner filed this Writ petition. 20. Counsel for the petitioner contends that there has been denial of adequate opportunity to the petitioner to place documentary evidence in view of the prevailing COVID-19 pandemic and the lockdown orders in force issued by the State Government and the Central Government in the month of March, 2020; and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntary evidence during the lockdown period and that even the invoices submitted by the petitioner along with the email dt.30.03.2020 and 31.03.2020 were not taken into account by the 1st respondent. 23. We are of the opinion that the petitioner had raised substantial contentions both on law and on facts and the 1st respondent ought to have provided a personal hearing after the COVID-19 pandemic situation resolves to enable the petitioner to submit the documentary evidence regarding its defence that the turnover of Rs. 40,68,01,526/- relates to inter-State purchase of goods under inter-State branch transfer and there is no element of sale involved in it. 24. There has been denial of opportunity to the petitioner by the 1st respondent in vie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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