TMI Blog2023 (8) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... efect Memo dated 16.06.2022 of CAG Audit team also appears to have not been served to the petitioner before the impugned order was passed on 30.06.2022. The impugned order is set aside and the case is remitted back to the respondent to pass an appropriate order within 75 days from the date of receipt of a copy of this order - Petition allowed by way of remand. - W.P.No. 21343 of 2022 And W.M.P.Nos. 20341 And 20343 of 2022 - - - Dated:- 5-7-2023 - Honourable Mr.Justice C.Saravanan For the Petitioner : Mr.K.A.Parthasarathy For the Respondent : Mrs.K.Vasanthamala Government Advocate ORDER The petitioner is aggrieved by the impugned order dated 30.06.2022 passed by the respondent for the assessment year 2015-2016. By t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 1,06,90,360.00 A notice inform 'RR' is issued. Assistant Commissioner (ST), Ayanavaram Assessment Circle. 2. The specific case of the petitioner is that the petitioner is a registered dealer in Tamil Nadu and is engaged in sale of batteries manufactured at the petitioner's factory from the State of Andhra Pradesh and Telangana State. It is submitted that the respondent had entertained a doubt that the petitioner had imported the goods for a sum of Rs. 5,26,16,012/- during the period in dispute and effected local sale and not paid appropriate tax. 3. The petitioner was therefore, issued with a show cause notice dated 28.06.2017, to which the petitioner had replied on 24.07.2017, stating that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erence was made particularly to paragraph No.3 of the impugned order. 7. That apart, it is submitted that it was incumbent on the part of the petitioner to produce the Form 'F' to substantiate stock transfer and since the petitioner failed to give a satisfactory reply, the respondent confirmed the demand. 8. By way of rejoinder, the learned counsel for the petitioner would submit that question of filing Form 'F' would arise only if the goods were received by the petitioner in the place of business in Tamil Nadu. It is submitted that imported goods were never received by the petitioner but were transported directly to factory in State of Telangana and State of Andhra Pradesh after imported goods were cleared. 9. In a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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