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2015 (5) TMI 530

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....he learned counsel on either side, these writ petitions are taken up for final disposal. 2. Heard Mr.T.Pramod Kumar Chopra, learned counsel appearing for the petitioner and Mr.Manokaran Sundaram, learned Additional Government Pleader for the respondent. 3. The petitioner has filed these writ petitions, challenging the orders of assessment passed by the respondent under the provisions of the CST ....

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....pon the petitioner to appear in person on 10.10.2007. In response to the notices, the petitioner sent a reply on 18.03.2008, furnishing all the documents and also pointed out that they have transferred DEPB licences to Calcutta Branch and apart from the transfer from Chennai Branch, they have not done any other activity in Calcutta Branch and as there was no tax in Calcutta on DEPB licences, they ....

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....e, but also the orders of assessment dated 28.03.2008 were set aside and the matter was remanded for fresh consideration. 6. Pursuant thereto, notices were issued on 25.07.2011, calling upon the petitioner to submit its objections within a period of 10 days. The petitioner submitted detailed objections for each of the notices. In the explanation submitted by the petitioner, the petitioner specifi....

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....aving submitted such reply, in the impugned proceedings, the respondent has extracted the statement given by the petitioner before the Enforcement Wing Officers and stated that now dealers are saying that the stock transfers were done to Pondy to their own Branch. 8. On perusal of the impugned order, it is seen that the Assessing Officer is solely guided by the proposal given by the Enforcement W....