2012 (5) TMI 563

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....ro Circle, Bokaro. By this order, the petitioner has been imposed tax to the tune of Rs. 39,83,019.32 against admitted tax liability of Rs. 2,20,474 on account of additional tax including surcharge and imposed tax on turnover of Rs. 1,98,34,946 relating to the works contracts executed by sub-contractors and also imposed tax on tax-paid sale of Rs. 2,00,43,101. 3. According to learned counsel for the petitioner order dated January 25, 2007, is an ante-dated order and it was passed without giving an opportunity of hearing to the assessee. It is also submitted that the petitioner is a Government of India undertaking and his representative was continuously appearing before the assessing officer and lastly he was asked to appear on May 2, 200....

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....oner all the facts are available for drawing an inference that all the order-sheets, after March 21, 2005, have been drawn in one day and all the proceedings are ante-dated. The learned counsel for the petitioner relied upon the judgment delivered in the case of State of Andhra Pradesh v. M. Ramakishtaiah & Co. reported in [1994] 93 STC 406 (SC). 4. The learned counsel for the respondent-Department admitted that it is true that on record there is no material to show that any notice was issued to the assessee after May 2, 2005. However, according to learned counsel for the respondents, the petitioner's representative himself used to appear before the authority and on subsequent dates he did not appear. Therefore, there was no neces....

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.... the petitioner-assessee that the entire order-sheets from November 21, 2005 till the assessment order was passed are ante-dated order-sheets is concerned, we are of the considered opinion that this apprehension cannot be ruled out in view of the fact that the assessment order purported to have been passed on January 25, 2007, without opportunity of hearing to assessee, only six days before the expiry of the period of limitation for making the assessment order and making an endorsement in the margin of the sheet dated January 25, 2007 of dispatch of demand notice on January 31, 2007 but non-service of such demand notice upon assessee, who is a public sector undertaking, upon which assessment order and demand notice could have been served in....