2019 (8) TMI 949

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....sel for State-Respondent Nos.1 to 3. P.C. : This petition, under Article 226 of the Constitution of India, challenges two orders dated 14 March 2019 passed by the Deputy Commissioner of State Tax for the period 2014-2015. One order dated 14 March 2019 has been passed under Section 23 of the Maharashtra Value Added Tax Act, 2002 (MVAT Act") and the other has been passed under Section 9(2) of ....

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....to present their case was given to the Petitioner. In particular, it is pointed out that the Petitioner had received a notice for personal hearing from the Assessing Officer for the hearing scheduled on 11 March 2019. On that date, i.e. 11 March 2019, the Petitioner's representative attended the office of the Assessing Officer and filed a letter seeking an adjournment of eight days and the Respond....

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....er had made a request for the documents relating to the assessment for the period 2014-15 in the possession of the department. This would have enabled the Petitioner to establish its case in respect of its claims for branch transfer and exhibition activity. The only reason stated in the affidavit in reply was that the declaration produced by the Petitioner was examined and its claim for branch tra....

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.... Assessing Officer, as he did not call for the necessary proceedings and papers from the Assistant Commissioner of Sales Tax, Investigation Branch, Bhayander, who was in possession of the papers relating for the Assessment Year 2014-15. In these circumstances, it was impossible for the Petitioner to establish its claim for branch transfer as also the exhibition activity as the documents relevan....