2016 (11) TMI 497

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i, AGP ORDER Mr.S.Kanmani Annamalai, learned Additional Government Pleader accepts notice for the respondent. Heard both. By consent, the writ petition itself is taken up for final disposal. 2. The petitioner is a limited company registered under the provisions of the Companies Act, 1956 having registered office at Indore and branch office at Gummidipoondi. The petitioner is engaged in th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... monthly returns and also proposed to impose penalty. This was followed by another pre-assessment notice dated 5.10.2015 for the same year under the Central Act wherein there is a proposal to revise the turnover and assess the petitioner to a higher rate of tax. 4. The petitioner sent a representation dated 17.10.2015 informing the respondent that they have to receive some more C Forms from the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed order, stated in the preamble to the impugned order that the petitioner produced monthly returns and C-Forms and also high sea sales documents. While giving credit to certain C-Forms with respect to inter-State sales, the respondent dealt with high sea sales and stated that the high sea sales documents filed by the petitioner were verified and found that there were no copies of bill of lading, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....2016. It is furthermore stated that no opportunity of personal hearing was granted. 7. On a perusal of the impugned order dated 26.8.2016, it is seen that the respondent, after considering the documents produced by the petitioner, more particularly with regard to high sea sales, observed that copies of certain documents were not available. If that be the case, nothing prevented the respondent ....