2020 (1) TMI 634

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....x) ORDER Heard Mr.M.Sunil Kumar, learned counsel for the petitioner and Mr.V.Haribabu, learned Additional Government Pleader (Tax) for the respondent. 2. Two orders of assessment for the periods 2012-2013 and 2013-2014, both dated 06.07.2015, are impugned before me. There was a surprise inspection in the premises of the petitioner on 16.06.2014, pursuant to which, a show cause notice dated 10.0....

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....n regard to the transactions of import are liable to be deleted, since the consignment was substantially delayed, and upon arrival, detained in the CFS. 5. I do not propose to delve into these explanations, being pure questions of fact. A perusal of the show cause notice, reply and order of assessment make it apparent that the discrepancies noted by the authorities as well as the objections raise....