2012 (11) TMI 654 - HC - VAT and Sales Tax

Writ Petition to direct the respondent to furnish the copies of the documents seized from the premises of the petitioner during the inspection - Held that -Respondent is directed to furnish the documents seized during inspection of the business premises of the petitioner, on 26.09.2011 and 27.09.2011, as well as the relevant information relating to D-3 proposals to the petitioner, within a period of fifteen days from the date of receipt of a copy of this order - On receipt of the said documents and the information to be furnished by the respondent, petitioner shall raise its objections to the notice, dated 31.07.2012, within a period of four weeks thereafter - On such objections being raised by the petitioner, the respondent shall consider the same and pass appropriate orders, thereon, on merits and in accordance with law, as expeditiously as possible, without being influenced by the D-3 proposals made by the inspecting officers - writ petition is ordered accordingly - Consequently connected Miscellaneous Petition is closed.

Summary

Issues:
1. Impugned notice issued by the respondent regarding Central Sales Tax Assessment year 2011-2012.
2. Lack of possession of seized documents by the petitioner.
3. Failure of the respondent to furnish necessary information regarding the D-3 proposal.

Analysis:
1. The petitioner raised concerns about the impugned notice dated 31.07.2012 related to the Central Sales Tax Assessment year 2011-2012. The petitioner claimed inability to raise objections due to not having possession of documents seized during an inspection in September 2011. The petitioner requested the court to set aside the respondent's proceedings and direct the respondent to provide copies of the seized documents and information related to the D-3 proposals. The petitioner intended to raise objections upon receiving the necessary documents and information for the respondent to make appropriate orders.

2. The respondent, represented by counsel, assured that the seized documents and requested information would be provided to the petitioner as requested. Following the submissions from both parties, the court set aside the respondent's proceedings from 13.09.2012. The respondent was directed to furnish the seized documents and relevant information within fifteen days to the petitioner. Upon receipt, the petitioner was given four weeks to raise objections to the notice dated 31.07.2012. The respondent was instructed to consider the objections and make appropriate orders promptly, without being influenced by any D-3 proposals.

3. The court ordered the writ petition in favor of the petitioner, with no costs involved. The connected Miscellaneous Petition was closed accordingly. The judgment addressed the issues of lack of possession of documents by the petitioner, failure to provide necessary information by the respondent, and the process to be followed for raising objections and passing orders on the impugned notice, ensuring a fair and lawful procedure.