2021 (4) TMI 697

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....andrasekaran For the Respondent : Mr.G.Arjunan Government Advocate COMMON ORDER Heard the learned counsel on either side. 2.The petitioner is an assessee registered with the respondent. The case on hand pertains to the assessment years 2007-08 & 2008-09. The petitioner's assessment was finalised on deemed assessment basis. Subsequently, surprise inspection was conducted in....

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.... Scheme was introduced and the petitioner had settled the issue with the Central Excise Department. 4.If, according to the petitioner, there was no sales suppression, the petitioner could have as well sought full fledged judicial adjudication of the said issue. The fact that he has chosen to go under the amnesty scheme indicates that all was not well with the maintenance of the petitioner's....

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....seen that the respondent had chosen to infer that there must have been corresponding purchase suppression also. For purchase suppression, on the face of it, there are no materials. 6. It is for this reason that I am constrained to interfere. The orders impugned in the writ petitions are quashed. The Writ Petitions are allowed. The matters are remitted to the file of the respondent to pass order....