Respondent Ordered to Provide Seized Records to Petitioner for Reassessment

The court directed the respondent to provide copies of seized D7 records to the petitioner at their cost, treating assessment orders as show cause notices for objections submission within fifteen days. The petitioner was granted a personal hearing opportunity for reassessment, aiming to resolve the matter effectively after a prolonged period of litigation.

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Issues:
Challenge to assessment orders under TNGST Act for judgment assessments, rejection of request for seized records copies, non-cooperation in assessment proceedings, refusal to furnish D7 records, manipulation concerns, delay in litigation resolution.

Analysis:
The petitioner, a registered dealer, challenged assessment orders for 2003-2004 and 2004-2005 under the TNGST Act, which were judgment assessments. The main grievance was the rejection of the petitioner's request for copies of seized D7 records, leading to the challenge in court.

The respondent issued five summons for hearings, but the petitioner failed to appear or cooperate in the assessment proceedings. While the petitioner submitted objections after the hearing dates, the respondent refused to provide copies of D7 records, citing concerns about manipulation. The court disagreed with this reasoning, suggesting that providing photocopies while retaining originals could have avoided the litigation.

The court held that furnishing D7 records to the petitioner at their cost would not prejudice the revenue and would enable a fair contest on merits. Thus, the court directed the respondent to provide the copies of D7 records to the petitioner upon payment, treating the assessment orders as show cause notices for objections submission within fifteen days.

In conclusion, the court disposed of the writ petitions, instructing the respondent to furnish D7 records to the petitioner, who must submit objections within fifteen days of receipt. A personal hearing opportunity was granted for reassessment in compliance with the law, aiming to resolve the matter effectively after a prolonged period of litigation.

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