2019 (9) TMI 1155

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....AABU For Petitioner : Mr.N.Murali For Respondents : Mr.Master Ganesh Government Advocate ORDER This writ petition is filed challenging the order of assessment dated 31.03.2017 passed by the respondent relevant to the assessment year 2015- 2016. 2. The case of the petitioner is as follows: The petitioner is a registered dealer dealing with works contract. The original assessment f....

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....45/- at the time of inspection itself. The petitioner was under the impression that since the tax amount was paid, there will not be any further proceedings. However, the impugned order was passed on 31.03.2017 imposing penalty on the petitioner amounting to Rs. 1,22,317/-. Therefore, the present writ petition is filed before this Court with the relief as stated supra. 3. A counter affidavit is....

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.... be sustained. 5. On the other hand, the learned Government Advocate for the respondent contended that the petitioner has admitted the liability and paid the tax at the time of inspection and therefore, penalty was rightly imposed on the petitioner. 6. Heard both sides and perused the materials placed before this Court. 7. It is seen that in pursuant to the deemed assessment that had take....

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....er that one of such invoices pertains to interstate transaction. 8. This Court, at this stage, is not expressing any view on the merits of such claim made by the petitioner, as it is for the Assessing Officer to consider and decide the same. When penalty is sought to be imposed, the Assessing Officer has to specifically give finding that the sale suppression was willful and deliberate. Since I ....