2015 (10) TMI 1572

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.... Mr.S.Kanmani Annamalai Additional Government Pleader (T) ORDER This writ petition has been filed by Crescent Trade Links represented by its Managing Partner A.A.Mohammed Ziaudeen, seeking Writ of Certiorarified Mandamus calling for the records on the files of the first respondent in TIN: 33721762525/2015-16 dated 05.06.2015, to quash the same with further direction to the first responden....

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....of accounts. ii.There was an allegation that the petitioners have recovered additional amounts from the buyers in comparison with that mentioned in the invoice. iii.There was an allegation of stock variation. iv.It was alleged that verification of the returns of the petitioners revealed that buyers had not reported the entire turnover of sales to the petitioners. As regards this proposal,....

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....re them that they do not have sufficient money in the Bank, inspite of it the second respondent collected the two cheques and when there being no assessment order either provisionally or finally, the respondent has no authority or power to issue the notice asking the petitioner to pay cash along with penalty udner Section 42(3) of the Act. 4.Concluding his argument, he would submit that when th....

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....ice for the respondents. 6.Mr.S.Kanmani Annamalai, learned Additional Government Pleader (T) appearing for the respondents is unable to show before this Court on what basis the recovery order has been passed. When a pointed question was put to Mr.S.Kanmani Annamalai whether there is an assessment order or atleast notice of demand in Form 'O' was issued, he was not able to show any cause....