2020 (3) TMI 1094

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.... the 3rd respondent/Assistant Commissioner. 2. In order to address the issue raised herein above, the pleadings of the writ petition would reveals, the petitioner being an assessee of the 3rd respondent under the Central Sales Tax Act received a noticed dated 13th March 2013 under Section 25(1) of the 2003 Act pertaining to the assessment year 2012-13 indicating a difference of Rs. 3,79,89,788/- lakhs on account of certain inter-state transaction reflected in the return as well as the details available from the check post. On receipt of the aforementioned notice Ext.P1, detailed reply was filed alleging that there was no connection with the said transaction and there was foul play at the end of the dealers in Tamil Nadu, in respect of in....

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....mpel the production of any document. Accordingly, the request was made for summoning the persons and cross-examination, whose statements were relied on in show cause notice Ext.P1. On receipt of Ext.P5, the petitioner submitted another request dated 27th June 2019 Ext.P6. The 3rd respondent issued a hearing notice, to Mr. Shamsudheen and Biju, Ext.P7 which were returned with an endorsement 'enquiry not known' and 'addressee refused'. It was also intimated that Mr.Shamsudheen has given a statement that he was unaware of the whereabouts of the driver and that he did not have any documents with him, relating to the alleged inter-state transactions in the name of the petitioner. Mr. Ayyappan (driver of the vehicle owned by Mr.Jo....

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....dheen was conducted. From the statements obtained from the said persons, it is revealed that both of them have not visited the premises of consignors and they have acted as per the instructions of a middle man name Mr.Jamal. Certain other information were also derived during the cross examination. After the cross examination 3rd respondent, Assistant Commissioner, Kerala State GST Department informed the counsel for petitioner that separate notices will be issued to the consignors and Mr.Jamal. The petitioner vide communication dated 28th January 2020, Ext.P15, requested the 3rd respondent for taking a strict action initiated against Mr. Jamal and Sanjay Traders and Mahadev Traders, Bodinayakanur. However, the 3rd respondent vide impugned o....