TMI Blog2022 (11) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... ot provided to petitioner to effectively deal with the allegations - HELD THAT:- It is difficult to understand why Respondent No.3 could not have provided all the details alongwith the show cause notice. This is a serious lapse and we find in many matters the concerned officers do not provide all the details. Perhaps, they do not have proper training on adjudication matters or they are not even a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere in and if the Assessing Officer does not agree with petitioner s contentions, detailed reasons as to why he disagrees shall also be given in the Assessment Order. Petition disposed off. - WRIT PETITION NO. 11022 OF 2022 - - - Dated:- 21-9-2022 - K.R. SHRIRAM A.S. DOCTOR, JJ. Mr. Rahul Thakar i/b C.B. Thakar for Petitioner. Ms. S.D. Vyas B Panel Counsel for State. P.C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation. 3. For ease of reference, the Show Cause Notice is scanned and reproduced herein below :- It says tax is sought to be evaded by not recording or recording in an incorrect manner, following sale(s) : (i) . (ii) following claims or deductions have been incorrectly made by you. 4. The show cause notice does not contain any details of any sale or claims or deductions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 could not have provided all the details alongwith the show cause notice. This is a serious lapse and we find in many matters the concerned officers do not provide all the details. Perhaps, they do not have proper training on adjudication matters or they are not even aware about the legal provisions or need to follow principles of natural justice. 6. In the circumstances, the impugned order al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and if the Assessing Officer does not agree with petitioner s contentions, detailed reasons as to why he disagrees shall also be given in the Assessment Order. 7. Though we were initially inclined to award substantial cost in favour of petitioner to be recovered from Respondent No.3 personally, we refrain from doing so in this petition. Respondents are warned that this court will not be so gen ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
