2016 (1) TMI 188

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.... and to direct the respondent to furnish copies of the records recovered through Form VSI-5 dated 29.03.2010. 3.1 According to the learned counsel for the petitioner, the petitioner being a registered dealer on the files of the respondent are dealers in Gutka and Sodium Benzoate and they have shifted the original place of business from No.7, Teachers Colony, Mak India Mill Road, Coimbatore to their Site at No.22, Jublee Nagar I Cross, Civil Aerodrome Post, Coimbatore, with a request to make necessary changes in the certificate of registration, which was also incorporated with effect from 18.06.2012. While so, again, the petitioner made a request to shift their office and business premises to Door No.6/7-A, JMJ House, GKR Nagar, Chinniampal....

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.... that being the case, according to the learned counsel for the petitioner, the impugned order dated 31.07.2015 was served on the petitioner through RPAD, by a different officer, which do not have any reference to the earlier notice dated 28.03.2014 or the reply dated 26.05.2014. Aggrieved over the same, the petitioner is before this Court. 3.3 The learned counsel for the petitioner submitted that notice was issued by one officer and the impugned order was passed by another officer, stating no reason, except calculating and working out the number of packets. That apart, according to the learned counsel, the petitioner's request for copies of the entries were not complied with by the respondent, even after furnishing of all the documents....