2011 (6) TMI 696

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....an Namboodiri For the Respondents : V.K. Shamsudheen, Government Pleader, C.K. ABDUL REHIM J.-Challenge in this writ petition is against exhibit P7 order of assessment finalised in accordance with rule 6(5) of the Central Sales Tax Rules (CST Rules). In spite of the effective remedy of statutory appeal provided, the petitioner is challenging the impugned assessment, on the premise that it wa....

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....cing the books of accounts, on the ground that the petitioner is suffering from illness and could not take active participation in the proceedings. But the assessment was finalised on the very same day, i.e., on January 3, 2011 itself, holding that the request could not be considered because the petitioner had failed to produce C forms in support of the claim, till that date. It is mentioned in ex....

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....anted to the petitioner to raise any effective objections and to produce the books of account against the proposal. It is evident that the proposal notice in question was received by the petitioner on December 27, 2010. Admittedly, the request for adjournment was submitted on January 3, 2011, i.e., on the seventh day after receipt of the notice. But it is seen that the assessment was finalised on ....

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....s of natural justice. Hence, I am of the view that the impugned order is unsustainable. Under the abovementioned circumstances, the writ petition is allowed and exhibit P7 order of assessment is hereby quashed. The first respondent is directed to complete the assessment afresh after affording reasonable opportunity to the petitioner. The petitioner will file objection against the proposal notic....