2014 (2) TMI 1142

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....ched the appellate authority but since the appeal has already been admitted we propose to decide this petition. 2. The grievance of the assessee is two-fold. His first grievance is that the assessing officer has relied upon a DTR report and the attention of the assessee was never drawn to this DTR report. His second contention is that penalty has been imposed without issuing notice as contemplated under section 31(5) of the Tripura Value Added Tax Act, 2004. 3. As far as the first contention is concerned, Mr. A. Paul, learned counsel for the petitioner, has relied upon the judgment of the apex court in Sales Tax Officer, Ganjam v. Uttareswari Rice Mills and Sales Tax Officer, Ganjam v. Govind Chaudhry [1972] 30 STC 567 (SC); [1973] 89....

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....t went on to hold that if the Sales Tax Officer is in possession of the material which he proposes to use against the dealer in proceedings for assessment, the said officer must before using that material bring it to the notice of the dealer. In the present case we find that three notices were issued to the dealer but he did not appear before the assessing officer. The receipt of the last notice has also been placed on record which shows that the notice was dispatched on July 31, 2012 within Agartala itself and the next date of hearing was August 25, 2012. The notices were properly addressed and, therefore, we can draw a legal presumption that notices must have been served upon the assessee. 5. If an assessee after service of the notice ....