Court grants opportunity to produce documents, defers assessment order pending submission. Appeal allowed if needed.

The Court declined to quash the assessment order but granted the petitioner an opportunity to produce required documents, directing the Assessing Officer to hold the order in abeyance. If documents were provided by a specified date, a revised assessment would be conducted; otherwise, the original order would stand. The petitioner was allowed to appeal to the Appellate Assistant Commissioner if needed. The Court acknowledged the petitioner's efforts and pending proceedings in another state, aiming to address the situation fairly. The writ petition was disposed of without costs.

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Issues:
Challenge to assessment order under Central Sales Tax Act for the assessment year 2011-2012.

Analysis:
The petitioner sought a Writ of Certiorari to quash the assessment order dated 21.07.2014 under the Central Sales Tax Act for the assessment year 2011-2012. The assessing officer proceeded with the assessment as the dealer failed to produce Form-F and other documents despite opportunities given. The petitioner contended that they had corresponded with tax authorities in Karnataka and were awaiting a response, and had already produced the required documents for transactions in Kerala. The petitioner's case seemed genuine based on the documents presented to the Court.

The Court declined to consider the factual issues raised by the petitioner as those should be addressed before the Appellate Authority. However, acknowledging the petitioner's efforts and the pending proceedings in Karnataka, the Court granted one more opportunity to produce the required documents. The Court directed the Assessing Officer to hold the assessment order in abeyance until 10.10.2014. If the documents were produced by then, a revised assessment would be conducted after giving the petitioner a hearing. If the documents were not produced, the original assessment order would stand confirmed, allowing the petitioner to appeal to the Appellate Assistant Commissioner of Commercial Taxes, Madurai South within 30 days.

In conclusion, the Court did not quash the assessment order but issued specific directions to address the petitioner's situation fairly. The writ petition was disposed of, and the connected miscellaneous petition was closed without any costs being imposed.

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