9911796707
TMI Blog2006 (1) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... 2082196/03-04. The petitioner is a registered dealer in vegetable oil and oil cake on the file of the respondent and it has stated that there was an inspection by the enforcement wing officers of the respondent-department and a random stock verification was done, which resulted in certain stock variation compared to the book stock and the enforcement wing officers seized certain books marked A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner contends that the impugned order passed by the assessing authority is palpably an illegal order and that notwithstanding the alternative remedy, which is available by way of an appeal, the petitioner can invoke writ jurisdiction of this court to challenge the impugned assessment order and in support of his argument, the learned counsel relied on the decision of the Supreme Court in State ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed by the assessing authority. The learned counsel for the petitioner, while substantiating his contention, contends that the petitioner in his statement, given before the Inspecting Officers of the respondent-department on November 27, 2003 has only admitted that there was difference in the stock for a negligible amount and also paid the tax of Rs. 39,098 towards the stock difference at th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pearing for the respondent contends that the petitioner has to pursue the appeal remedy and cannot canvass the correctness of the assessment order in this writ petition. In the statement given before the inspecting team on November 27, 2003 the petitioner has only admitted its liability to pay the tax with regard to the stock variation and in fact, has paid the same on the same day. The petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t aside and the matter has to be remitted back. The writ petition is allowed and the impugned assessment order is set aside and the matter is remitted back and the respondent is directed to consider the objections raised by the petitioner on merits and pass order in accordance with law. No costs. Consequently, W. P. M. P. No. 42681 of 2005 is closed. - - TaxTMI - TMITax - CST, VAT & Sale ..... X X X X Extracts X X X X X X X X Extracts X X X X
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