2018 (12) TMI 355

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.... order dated 10.11.2017 passed by the Dy. Commissioner of Sales Tax. By the said order, the Dy. Commissioner of Sales Tax assessed the petitioner's tax liability under the Maharashtra Value Added Tax Act, 2002 ("MVAT Act" for short). In addition, he also imposed interest and penalty liabilities. The operative portion of the impugned order reads thus:- "Assessment Order u/S. 23 of the Maharash....

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....t is levied at Rs. 20121340/-. Gross turnover of purchases is determined at Rs. 550233662/-. On which set off u/r 52 is disallowed at Rs. 262204796/- because supplied of said dealer found to be involved in trade circular transaction (as per record availability with). Part refund granted at Rs. 683995/- has been withdrawn. Hence, total allowed ITC is at Rs. 00/- After adjustment of set off u/r 52....

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....on the ground that selling dealer was involved in trade circular transaction as per the record available with him. The learned counsel further submitted that during the assessment proceedings, the assessing authority had not either provided the details of such dealer, nor called upon the petitioner to clarify the position in this regard. 3. On the other hand, learned counsel for the Department re....

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....articulars of the dealer so involved were shared with the petitioner before passing the final order. Surely, the departmental authority cannot unilaterally come to the conclusion that the petitioner's sales or purchases were not genuine and therefore, tax credit in relation to such transactions was liable to be disallowed. Any such finding must be preceded by an opportunity of hearing to the ....