9911796707
TMI Blog2014 (1) TMI 1514X X X X Extracts X X X X X X X X Extracts X X X X ..... be ordered - in response to the notice issued by the 1st respondent, the petitioner’s representative appeared and sought time for producing the details and records before the authority. It is also noted that 20 days time was granted. But no specific date for producing the necessary documents was fixed. In fact time was granted on 07.10.2013 and the impugned orders have been passed on 29.10.2013 whereas the petitioner had sought time till the end of October 2013 to produce the details and records before the authority. Possibly, if the matter was taken up for consideration on a particular date in October or later, by then, the petitioner would have appeared and produced the materials. As the impugned orders have been passed on 29.10.2013, pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 39(1) of the Act. Subsequently, those proceedings were dropped by order dated 23.09.2009 by accepting the revised returns filed by the petitioner and allowing the benefit of input tax credit after verifying its claims with its books of account. These orders were passed by the Assistant Commissioner of Commercial Taxes. These orders were subjected to suo moto revisional jurisdiction of the 1st respondent under Section 63A read with Section 47(3) of the Act. The 1st respondent had issued notice of the revisional proceedings to the petitioner which was served on the petitioner. On perusal of the impugned order, it is noted that in response to the notice of the revisional authority, the petitioner did not file any reply. Thereafter the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 63A of the Act categorically states that before passing any order in exercise of revisional jurisdiction, the person concerned must be given an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment or cancelling the assessment or directing a fresh assessment ought to be ordered. 7. In the circumstances, at para 10 of the impugned orders, it is no doubt noted that in response to the notice issued by the 1st respondent, the petitioner s representative appeared and sought time for producing the details and records before the authority. It is also noted that 20 day ..... X X X X Extracts X X X X X X X X Extracts X X X X
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