2018 (9) TMI 1423

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....ondent to furnish the xerox copies of the extracts of the entries in the student book containing 76 pages that is relied on for the revision of assessment and verify the book of accounts of the petitioner along with the explanations and correlations to be submitted by the petitioner with regard to the entries in the student book and to proceed in accordance with law. 2. The grievance of the petitioner is that, the petitioner is a manufacturer and dealer in wax & candles and an assessee on the file of respondent under the erstwhile Tamil Nadu General Sales Tax Act, 1959. During the assessment year 2004-05, on 13.12.2004, the petitioner's place of business was inspected by the officers of the Enforcement Wing, who recovered one purchase....

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....ough, order was passed nearly 18 months after the inspection, no reference was made with regard to the inspection conducted on 13.12.2004 and the seizure of the records by issue of D7 receipt. On 11.01.2007, the petitioner was served with the notice, dated 29.12.2006, wherein, the respondent proposed to re-open the assessment for the year 2004-05 and assess the petitioner on the basis of the D7 records recovered at the time of inspection held at the petitioner's place of business on 13.12.2004. The petitioner through his reply dated 09.02.2007 gave his preliminary objections and asked for certain records. The preliminary objections filed by the petitioner, which is enclosed in the typed set of papers, specifically at Page No.10, wherein....

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....of D7 records, based on which the defence has been made. But, the order passed by the Authority does not reflect the objections and from the order, it is seen that, the petitioner is not given an opportunity of personal hearing. 10. The learned counsel for the petitioner relied upon the judgment passed in W.P(MD) No.3047 of 2004 in the matter of Kwality Granites and Marbles vs., the Registrar, Tamil Nadu Taxation Special Tribunal and another, where this Court has held that, the Enforcement Wing has seized the records from the petitioner's place of business and the records were in the possession of the Enforcement Wing and later the records were transferred to the Assessing Authority. The Enforcement Wing and Assessment Wing are differ....