TMI Blog2020 (6) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... fer and there is no element of sale involved in it - there has been denial of opportunity to the petitioner by the 1st respondent in view of the COVID-19 pandemic and the consequent lockdown and therefore, the impugned order of Assessment dt.31.03.2020 is vitiated. The matter is remitted back to the 1st respondent to determine afresh after affording hearing to the petitioner within two (2) months - Petition allowed by way of remand. - Writ Petition No. 8046 of 2020 - - - Dated:- 18-6-2020 - Sri Justice M.S. Ramachandra Rao And Sri Justice T. Amarnath Goud For the Petitioner : Vivek Chandra Sekhar S ORDER: The petitioner is a company incorporated under the Companies Act, 1956, engaged, inter alia , in export of Informat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... information is required, it would comply with it. 7. A personal hearing was conducted before the 1st respondent on 16.07.2019 which was attended by the petitioner s authorized representative. In the worksheet for personal hearing filed as Annexure P-6, the authorized representative of the petitioner mentioned that the petitioner does not agree with way bills turnover as the same were issued for procurements. 8. According to the petitioner, its representative informed the 1st respondent that the petitioner had not made any inter-State sales and also did not transfer any goods to its branch during the relevant period and the petitioner did not have any details from where the respondents had taken the figure of ₹ 40,68,01,526/- (& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -cause notice dt.13.06.2019. On 18.03.2020 the authorized representative of the petitioner had discussion with the 1st respondent and the 1st respondent instructed the petitioner to submit copies of purchase invoices, inter-company invoices and way bills. 13. On 19.03.2020, the petitioner addressed a letter enclosing sample copies of purchase invoices and inter-company invoices and requested for 10 days time for collating and submitting the remaining documents as their offices were closed on account of COVID-19 pandemic and the consequent lockdown declared by Government of India as well as State Government of Telangana. It also mentioned that its employees were working from remote locations. It also requested for a personal hearing. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nline and requested time to submit all documents as soon as the prevailing COVID-19 situation resolves. 17. However, the 1st respondent passed the Final Assessment Order No.53355 on 31.03.2020 which was received by the petitioner through e-mail on 01.05.2020 finalizing the assessment for the period April, 2015 to March, 2016 without granting any opportunity of personal hearing or virtual hearing by allowing exemption only in respect of export turnover of ₹ 1785,89,54,924/- and dropping the demand to that extent. 18. In the impugned order, the 1st respondent however finalized the assessment with regard to inter-State purchases/branch transfer turnover of ₹ 40,68,01,526/- applying best judgment on the ground that the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner submitted invoices to the tune of ₹ 26,39,48,235/-. 21. Counsel for the petitioner also contended that the respondents did not have any authority to demand tax from the petitioner on goods received under inter-State purchases/branch transfer, that there is no element of sale in this turnover at all, and no tax could have been demanded from the petitioner by the 1st respondent on the said turnover and the very determination of tax dues by the 1st respondent in the impugned Assessment Order is without authority of law. Other contentions on merits were also raised. 22. Sri J.Anil Kumar, Special Counsel for Commercial Taxes appearing for the respondents did not dispute that there was lockdown in force in the month of Marc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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