2022 (8) TMI 488

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....itioner. Mr. Himanshu Takke, AGP for respondent nos.1 and 2. ORDER P.C.:- 1 Petitioner is impugning an order dated 31st March 2018 passed by respondent no.3 for Financial Year 2013-2014. Petitioner is primarily unhappy with respondent no.3 disallowing an Input Tax Credit (ITC) of Rs.21,54,235/- with respect to purchases from one M/s. Vyash Vanijya Private Limited. According to petitioner, this....

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.... in advance and petitioner should be given an opportunity to explain. It will be useful for us to also refer to an internal circular dated 10th August 2017 where the Commissioner of Sales Tax, Maharashtra State, has lamented about the problems faced by the department due to the failure on the part of the adjudicating authorities not passing orders in judicious manner. The Commissioner of Sales Tax....

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....otice given nor is the concerned section under which penalty levied quoted. Disallowances are also made without properly hearing the dealer. Also, adequate time is not given to him to produce the evidence. Paragraph D of the internal circular also reads as under : D. It is hereby informed that if any officer is found to be passing orders without following the procedure laid down in the circular....

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....hall be passed by an officer other than Mr. A.S. Kudale, who is the Deputy Commissioner of Sales Tax, who had passed the impugned order. 5 A copy of the finding of the Investigation Branch shall be provided to petitioner within one week from today by respondent no.2/3. If there are certain portions that does not pertain to petitioner, those portions could be redacted. Within two weeks of receivin....