TMI Blog2020 (8) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... the duty of the 1st respondent to refer to the documents submitted by the petitioner along with its replies dt.06.07.2019 and 09.07.2019 (Exs.P.2 and P.3) and the failure of the 1st respondent to do so before passing of the impugned order vitiates the said impugned order. The impugned Assessment Order passed by the 1st respondent under the Central Sales Tax with reference to the period April, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the period April, 2015 to March, 2016, the petitioner made certain export sales in the course of import (High-Sea Sales) in terms of Section 5(2) of the Central Sales Tax Act, 1956, apart from inter- State sales. It also filed its monthly returns claiming exemption and concessional rate of tax. 5. The 1st respondent issued a show-cause notice on 21.06.2019 proposing to tax the turnover per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 1st respondent, on it. 7. According to the petitioner, as against total of 12 transactions, the petitioner submitted details of 11 transactions and could not submit the details of the balance single transaction as it did not receive relevant documents from its clients, and therefore sought one (01) week time to submit the relevant information. 8. The 1st respondent thereafter did not respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter be remanded to the 1st respondent for fresh consideration with a direction to the 1st respondent to consider the material placed by the petitioner before the 1st respondent through its letters dt.06.07.2019 and 09.07.2019. 12. Sri J. Anil Kumar, learned Special Counsel for Commercial Taxes, appearing for respondents, is not able to explain why the 1st respondent did not refer to the documen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax with reference to the period April, 2015 to March, 2016 is set aside; and the matter is remitted to the 1st respondent for fresh consideration. The 1st respondent is directed to refer to the documentary evidence filed by the petitioner before her on 06.07.2019 and 09.07.2019, which material had been acknowledged by the office of the 1st respondent, and the 1st respondent shall provide a persona ..... X X X X Extracts X X X X X X X X Extracts X X X X
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