2022 (8) TMI 490

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....5,97,751,48/- with respect to purchases from six entities. According to petitioner, this disallowance is arbitrary because it is also reflected in the Mahavikas system. 2. The only sentence we find in the impugned order for disallowing this ITC reads as under : "Considering the findings received from Investigation branch the ITC of Rs.1659775148/- with respect to purchases from above dealers has been disallowed. Hence, assessment order is passed as under -." 3. Similar order was passed by the same officer against another entity Ballaleshwar Pipes and Tubes Pvt Ltd. with respect to purchases from one Vyas Vanijya Private Limited, which is one of the six companies mentioned in the order impugned in this petition. In Writ Petiti....

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....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 has also mentioned the fact that the Assessing Officers, despite having been issued guidelines regarding the procedure to be followed as also the care to be taken while passing the orders, are not following the instructions properly. In the internal circular, some of the improprieties mentioned read as under : 3. It is also seen that disallowances in assessment orders are done without assigning any reason for it nor is the relevant provision under which the disallowance done is quoted. In such a case, neither the ....

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....ideration. The order shall 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 receiving these findings, petitioner may file further reply/submissions. 6. Before passing any order, a personal hearing shall be given to petitioner with atleast seven working days advance notice. After the personal hearing, petitioner, should they wish to file written submissions recording what transpired ....