2022 (5) TMI 72

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....HNA RESPONDENT/S: SMT.JASMIN M.M., GP JUDGMENT BECHU KURIAN THOMAS, J The limited prayer sought for by the petitioner in this writ petition is to quash Ext.P4 assessment order and be granted an opportunity to produce the verification letters as directed in Ext.P2 appellate order. 2. Petitioner is an assessee under the Central Sales Tax Act, 1956. For the assessment year 2015-2016, t....

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.... fixed for hearing and made an oral request seeking 20 days time for producing the original verification letters. However, ignoring the said request, the assessing officer by the impugned order Ext.P4 dated 25.10.2021, rejected the request and granted only two days time to produce the original verification letters. Thereafter, since the petitioner failed to produce the verification letters, the im....

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....ner had sought for 20 days time, and on the other hand as is evident from Ext.P4 itself the petitioner was given two days time to produce the original verification letter. On failure to produce the letters, the assessing authority had no alternative other than to revive the assessment order. 5. I have considered the submissions made as above. I am of the view that interest of justice warrants p....