2020 (5) TMI 586

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....<br>Mr. Justice C. Saravanan For the Petitioner : Mrs.Hema Muralikrishnan For the Respondent : Mr.J.Kumaran Additional Government Pleader (Puducherry) ORDER The petitioner has challenged the impugned notice dated 25.08.2016. The petitioner was given a final opportunity of being heard either in person or through authorised representative and to produce statutory forms for the concession....

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....ondicherry General Sales Tax Act, 1967 (hereinafter referred to as the PGST Act, 1967) and also to pending assessment under Central Sales Tax Act, 1956 (hereinafter referred to as the CST Act, 1956). She further submits that similarly placed persons namely ELGI Electric & Industries were also issued with deemed assessment order by the respondent vide order dated 12.08.2010 which reads as under:- ....

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....100 Feet Road Ellaipillaichavady, Puducherry reported in their return in Form A1/A2 for the year 2004-05 a turnover of Rs. 31687017 and taxable turnover of Rs. 31687017 respectively, claiming exemption on a turnover of Rs. 0. The dealer is found eligible for deemed-assessment under the Pondicherry General Sales Tax (Assessment) Rules, 2007 and the return filed by the dealer is accepted an....

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....aid Rules. 5.Defending the notice, learned Additional Government Pleader who appears on behalf of the respondent submits that right from December 2007 vide letter dated 14.12.2007, the petitioner was called upon to furnish the records. However, the petitioner repeatedly kept taking time and therefore left with no other option, the respondent was compelled to issue the impugned notice on 25.08.2....