TaxTMI 
TaxTMI 
2020 (9) TMI 114
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....he 1st respondent and was engaged in the business as authorized dealer for sales and service of Tata cars and accessories. It wound up its business w.e.f. 01-03-2020 and shifted its books of accounts to its Head Office in Mumbai and all its old staff were also replaced. According to petitioner, its accounts were audited upto 2013-14 by the Assistant Commissioner (CT), LTU, Punjagutta Division. 3. For the period 01-04-2014 to 30-06-2017, authorization was given to the 1st respondent by Deputy Commissioner (CT), Punjagutta Division and then the 1st respondent issued notices dt.20-11-2019, 10-12-2019 and 15-05-2020 asking the petitioner to produce relevant records, books of accounts etc. for the said period. 4. Petitioner sent e.mail dt.19-0....
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....e entire premises was being sanitized and asked the representative of the petitioner to leave. 9. According to petitioner, it was waiting for response from the office of the 1st respondent and also an opportunity for personal hearing, but impugned assessment order was passed on 23-06-2020 by the 1st respondent on the ground that petitioner did not file objections and produce records and books of accounts in reply to the show cause notice. 10. Petitioner contends that due to the reasons beyond its control and in particular COVID-19 pandemic, the change of administrative and accounting staff, its inability to log in to its VAT portal and non-rectification of the same by the officials of the 1st respondent, the petitioner could not file obje....
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....ore when the representative of the petitioner met the officials of the 1st respondent on 10-06-2020 requesting further time, the same ought to have been taken into account by 1st respondent and adequate time should have granted to the petitioner to file objections and produce records and books of account. 16. It is unfortunate that even the request of the petitioner through e.mail dt.01-06-2020 to the Office of the Commercial Tax Department requesting them to provide new login credentials in the VAT portal to retrieve the information uploaded by the petitioner such as monthly returns and supporting documents, was not acted upon by the respondents. 17. In these circumstances, we hold that there has been a gross violation of principl....