2015 (8) TMI 1301

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ovt. Advocate ORDER The Writ Petitions have been filed, praying for issuance of Writ of Certiorari, calling for the records relating to the impugned proceedings of the respondent in ROC.No.69/2015-A4, dated 12.04.2015 and the consequential impugned order made in Asst.No.69/2015-A4, dated 16.07.2015 and the demand notices in ROC.No.69/2015-A4, dated 16.07.2015, made in respect of the Assessme....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on the inspection, the respondent has come to a conclusion that there has been sale suppression by the petitioner and therefore, the petitioner is liable for payment of Value Added Tax. In the said notices, the tax amount was indicated. By the said notice, the petitioner was called upon to submit his objection. But, on receipt of the impugned notices, dated 12.04.2015, the petitioner preferred a r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....it petitions have been filed. 4. The main submission of the learned counsel for the petitioner is that inspite of the request made by the petitioner, seeking time to prefer his effective reply, rejecting the same, the respondent has passed the impugned order. The learned counsel further submitted that, since it is a matter involving financial transaction and the petitioner also is in need of pr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t therein to proceed with the matter and pass appropriate orders. The learned counsel submitted that the similar order can be passed in this case also. 5. Considering the facts and circumstances of the case and in view of the Judgment of this Court made in W.P.(MD)Nos. 11847 and 11848 of 2013, (cited supra) the Writ Petition is allowed and the impugned proceedings of the respondent in ROC.No.69....