TaxTMI 
TaxTMI 
2015 (12) TMI 370
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....learned counsel for the petitioner and the learned Additional Government Pleader (Taxes), who took notice for the respondent and with their consent, the main writ petitions are taken up for disposal at the stage of admission itself. 2. These writ petitions have been filed by the petitioners challenging the orders of the respondent dated 27.08.2015 for the assessment years 2009-10 to 2014-15 respe....
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.... penalty under Section 27(3) of the Act. The petitioner in their replies dated 23.06.2015, requested the respondent to furnish the details of turnover, name of the seller, invoice number and date so as to verify the details already furnished in Annexure I and file further objections, also pointing out the Circular issued by the Principal Secretary and Commissioner of Commercial Taxes dated 01.04.2....
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....ct and penalty is leviable under Section 27(4) of the Act. It is the contention of the learned counsel for the petitioner that the provisions of the Act has been misunderstood by the respondent and for the reversal of the input tax credit, the respondent has levied penalty under Section 27(3) of the Act, which totally vitiates the proceedings. 4.2 The learned counsel for the petitioner would furt....
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....iving appropriate direction to the respondent. 6. This Court considered the submissions made by the learned counsel on either side and perused the materials available on record. 7. In view of the fact that the respondent/assessing authority has not furnished the invoice wise details, though specifically requested by the petitioner, this Court is of the view that suitable direction has to be issu....