2020 (8) TMI 691

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.... under the Act and is engaged in the activities of rice milling and trading of rice and paddy. According to the petitioner, for the period 01-04-2014 to 31-03-2015, it had filed its monthly Tax Returns and disclosed the sales turnovers. 3. While the nationwide lockdown was in force due to Covid-19 pandemic, a show cause notice dt.09-04-2020 was issued by the 1st respondent proposing to levy VAT of Rs. 59,58,480/-. It was mentioned in the show cause notice that the petitioner did not file information such as books of accounts and tax invoices relating to input tax credit claimed by it and the input tax credit was proposed to be disallowed. It was also indicated that certain exempted sales were sought to be taxed by the 1st respondent by lev....

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....stice by 1st respondent.   8. Learned counsel for petitioner also contends that it is not open to 1st respondent to make a determination that tax payable is Rs. 90,50,725/- because this was not proposed in the show cause notice issued by 1st respondent where only Rs. 59,58,480/- was proposed to be levies as tax. It is also contended that 1st respondent failed to give credit to Rs. 28,82,848/-, which had been paid by petitioner towards VAT during the said period. 9. Learned counsel for petitioner contended that copies of challans in support of payments made by petitioner, though submitted before the 1st respondent, were not even considered by the 1st respondent while passing the impugned order. 10. According to the petitioner, the as....