2019 (7) TMI 624

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of assessment under Section 25 of the KVAT Act and Ext.P5 order refusing the request for rectification made through Ext.P4. The circumstances relevant for disposing of the writ petition are stated thus: 3. Ext.P1 notice dated 06.06.2017 is served on the petitioner under Section 25(1) of the Act. The petitioner on 29.06.2017 (Ext.P2) submitted the reply. One of the issues dealt with by Ext.P1 notice is alleged suppression of inter-State purchase by the petitioner. The reply of petitioner need not be excerpted, but the petitioner made the following request to the first respondent. "8. Regarding the interstate purchases, we need detailed list of interstate purchases in the KVATIS site for verifying value in our ledger. Re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The P & L and balance sheet etc were accepted and considered while completing the assessment order. The Form 20H submitted were also verified with the returns and audited statements filed by the respective dealer and allowed accordingly. But, since the dealer has not produced the concerned documents, registers and ledgers to prove the deduction claimed as per P & L, it was not allowed. In the circumstances, I cannot find any error apparent on the face of records. Eligible deductions according to the documents filed are already given in the assessment order itself. Hence, the rectification application cannot be entertained and the following orders are issued. Order No:32151026362/14-15 (rectification) Dt:01.04.19 A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n the office with a CD. Since the file could not be written to the CD due to technical difficulty, the representative appeared with a pendrive and orally requested to give the purchase list copy in the pendrive he brought. As it was an annexure as stated in the notice, a copy was given without obtaining further acknowledgment. The 1st respondent waited for the detailed invoice wise reply from the petitioner for nearly one year and for the non receipt of the same, assessment was completed on 25.07.2018. 4. It is true that on 15.03.2019, the representatives of the petitioner appeared and filed a request for rectification of the assessment order. A detailed enquiry was made on the matters requested in the rectification application and....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of petitioner. Therefore, the fact that remains for consideration is whether the first respondent, after realising the necessity to furnish the soft copy of details of inter-State purchases, can be allowed to complete the assessment without satisfactorily demonstrating that the soft copy is given, thereafter an opportunity is provided to petitioner /assessee and necessary orders are passed. The very purpose of availing rectification power through Ext.P4 is only to set this anomalous situation straight. The said request is also rejected through Ext.P5 order. 8. After taking note of totality of circumstances and particularly upon being satisfied that the theory now introduced, i.e., service of soft copy on the representative of the pet....