2020 (9) TMI 686

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....itioner assailing tax liability alongwith interest and penalty of different assessment years (2017-18, 2018-19 & 2019-20) as contained in the impugned order (Annexure-P/1), dated 11/8/2020 passed by respondent No.4-Assistant Commissioner State Tax, Shivpuri (M.P.). 2 For facility of reference, facts attending W.P.12679/20 are being considered for adjudication. 3. Learned counsel for petitioner submits that though remedy of statutory appeal is available to petitioner against the impugned order (P/1) but since all the impugned orders have been passed in flagrant violation of principles of natural justice in as much as denial of supply of copies/extracts of the seized documents, the petitioners have invoked writ jurisdiction of this court u/....

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....e competent authority in the order sheet of 27/7/2020 noted that on earlier occasion on 20/7/2020 the proprietor and as well as tax consultant had scrutinized the scrutiny report when they were made aware of the requirement of producing accounts, cashbooks, trading accounts and bank statements but the proprietor failed to do so. The authority recorded in the order sheet dated 27/7/2020 that in the seizure of the books made on 3/7/2020 account books and cash books were not seized and therefore demand has been made from the proprietor to produce the same but the proprietor has not yet produced despite grant of sufficient opportunity. The order sheet further reveals that proprietor disclosed that account books are maintained in the computer. I....

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.... is assailed in WP 12679/20 before this court. So also W.P. 12690/20 assails the impugned order P/1dated 11/8/2020 adjudicating total tax liability of Rs. 16,08,12,732/- for the assessment year 2018-19 and W.P. 12687/20 assails the impugned order P/1 dated 11/8/2020 adjudicating total tax liability of Rs. 8,78,36,779/- for the assessment year 2017-18 after imposing penalty and interest. 3.2 Learned counsel for petitioner on the basis of above factual matrix relying upon Division Bench decision of Bombay High Court in W.P.8075/19 (High Ground Enterprises Ltd. Vs. Union of India & another) 14/8/2019, Kerala High court decision dated 17/12/2019 in WP(C) 34457/19 (M/s Mozart Global Furniture Vs. The State Tax Officer and another) (cumulatively....

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....ts sought by the Revenue, there was no explanation. This obviously gives an impression that the remaining relevant documents which could not be seized during search are still in possession of petitioner and therefore supply of copies or extracts of the seized documents to petitioner can enable the petitioner to carry out interpolations for reducing or depressing tax liability and with corresponding loss to the Revenue. The formation of this opinion is founded upon reasonable apprehension in the mind of the competent authority that supply of copies/extracts of seized documents can lead to adversely affecting the investigation. 4.2 The discretion available to the competent authority u/S 67(5) of the CGST Act while withholding supply of copies....