2007 (8) TMI 679

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..... 0, on self-assessment basis. In the self assessment, the petitioner disclosed an inter-State purchase of chemicals effected from other State dealers, in a particular amount. However, on the basis of a counter check of the transactions mentioned in the C form, made by the second respondent through the inter-State Investigation Cell of Mumbai city, the second respondent reopened the assessment .....

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..... Rajkumar, the learned counsel for the petitioner and Mr. Pala Ramasamy, the learned Special Government Pleader, for the respondents. It is seen from the impugned order that the second respondent has taken a stand that the purchase details such as invoice number, date and value, etc., had already been furnished in the pre-revision notice itself and that the burden of proof was on the dealer to .....

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..... ons in question. Therefore, the writ petition is ordered setting aside the impugned order and directing the second respondent to provide the copies of whatever documents he has in his possession for passing the order impugned in the writ petition, to the petitioner within a period of two weeks. If the second respondent is not in possession of any of the documents, the second respondent shall al .....

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