2016 (1) TMI 188

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....IN No. 33592123679/2009-10 dated 31.07.2015 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 Doo....

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.... was also acknowledged by the respondent. While 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 respo....

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....t, without returning the seized documents, even after the receipt of the objections filed by the petitioner, the impugned order came to be passed, as if the petitioner did not respond to the notice. The copies of documents submitted by the petitioner were also not considered. Therefore, the impugned order is liable to be set aside. 5. The learned Additional Government Pleader (Taxes) for the respondent, after verification of the assessment records fairly submitted that the respondent, inadvertently, failed to consider the documents produced by the petitioner. 6. In view of the above, there is no other go except to set aside the impugned order dated 31.07.2015. Accordingly, the same is set aside with a direction to the respondent to fu....