2019 (3) TMI 1210

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....e Audit General's Audit Report, the second respondent has raised the impugned demand notice dated 14.09.2016, calling upon the petitioner to pay a sum of Rs. 92,20,930/- (Rupees Ninety Two Lakhs Twenty Thousands Nine Hundred and Thirty only) as tax. According to the petitioner, two waiver schemes were introduced by the respondents. One is the Sales Tax Waiver Scheme as per G.O.[Ms.]No.500 dated 14.05.1990, and the other is the Interest Free Sales Tax Deferral Scheme. According to the petitioner, he was allowed to avail the Sales Tax Waiver Scheme for a period of five years from 22.12.1992, to 21.12.1997 for a sum of Rs. 14.62 lakhs. Subsequently, the waiver period was rescheduled from 01.11.1993 to 31.10.1998. Thereafter, the petitioner....

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....ent, assessment order passed from the period of 1992-1993, eligibility certificates issued under the Sales Tax Waiver Scheme. But according to the petitioner, till date, the second respondent had not chosen to furnish the records as requested by the petitioner, even after the lapse of more than ten years. Further, it is the case of the petitioner that they stopped their business in the year 2014 itself and the machineries have already been sold and the tax has also been paid. According to the petitioner, the second respondent had issued the impugned demand notice on 14.09.2016 for the transactions between 1994 to 2001 without furnishing the documents sought for by the petitioner as seen from the earlier correspondence made with them. Accord....

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....learned Government Advocate appearing for the respondents. 6. It is an admitted case that tax has been paid by the petitioner in accordance with the Sales Tax Waiver Scheme availed by the petitioner for the period from 1993-1994 to 2000-2001 and the respondent had also accepted the returns submitted by the petitioner for that period. The impugned demand has been made on 14.09.2016 based on the audit objections raised by the Comptroller and Audit General of India, but a copy of the draft CAG report has not been furnished to the petitioner. A proposal to reopen the assessment has been made by the respondent after almost 15 years, since the last of the returns were filed by the petitioner under the Sales Tax Waiver Scheme availed by them. ....