2023 (6) TMI 1237

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.... 23rd February 2021 rejecting rectification of the aforesaid assessment. There is a further prayer for issuance of writ of mandamus directing the appellate authority to admit the Appeal without any pre-deposit. 4. Brief facts are as under:- (i). For the period of 2014-15, Respondent No. 2 issued a show cause notice on 23rd March 2017 calling the Petitioner to produce all the evidence in support of its return for the period 2014-15. The said show cause notice was replied by the Petitioner on 19th April 2017 giving various details specified therein. (ii). On 7th July 2018, a further show cause notice was issued to the Petitioner seeking various details including details of set off claim. The Petitioner vide letters dated ....

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....d to deposit 10% of tax along with filing of an appeal which is mandatory. 5. The Petitioner would contend that the impugned orders are passed without giving opportunity of hearing insofar as, disallowance of input tax credit qua all the parties is concerned. The Petitioner, therefore, stated that since there is violation of principle of natural justice, this Court should entertain the Writ Petition, although the impugned assessment order is an appealable order. The Petitioner also relied upon the decision of the Supreme Court in the case of State of Tripura Vs. Manoranjan Chakraborty & Ors., reported in ((2001) 10 SCC 740) in support of its contention that this Court should entertain the present petition. 6. Learned counsel for the R....

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....is also important to observe that by various show cause notices, the Petitioner was called upon to file all the evidences in support of its return of income and furthermore order sheet annexed to the Petition records that the Petitioner's accountant refused to sign the proceedings sheet in relation to the circular transaction query raised by Respondent No. 2. Therefore, prima facie, the contention of the Petitioner that opportunity of hearing was not given may not be correct. 9. The decision of the Supreme Court in the case of State of Tripura Vs. Manoranjan Chakraborty & Ors. (supra) relied upon by the Petitioner does not assist the case of the present Petitioner in the facts of the present case. The decision of the Supreme Court was in....