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TMI Blog2007 (8) TMI 696X X X X Extracts X X X X X X X X Extracts X X X X ..... d the basis of the show-cause notice, it may not be possible for the petitioner to effectively defend the show-cause notice. Under such circumstances, the impugned show-cause notice is liable to be set aside and accordingly, it is set aside. However, it is open to the assessing officer to issue a fresh show-cause notice to the petitioner containing all the details of records recovered from the business premises, within three weeks from the date of receipt of a copy of this order. - W.P. No. 14587 of 2007 - - - Dated:- 10-8-2007 - MANIKUMAR S. , J. ORDER:- S. MANIKUMAR J. The petitioner is engaged in the business of purchase and sale of scientific equipment, conversion of cotton hosiery yarn into cloth upon receiving knittin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enforcement wing officials had found the managing partner of the petitioner has announced in The Hindu newspaper dated December 6, 2004, that they have sold 110 numbers of knitting machines during 2003-04. But actually, the petitioner had acted as an agent for commission, in respect of selling of 110 numbers of knitting machines. The petitioner has further submitted that based on the news item, the respondent has proposed to revise the assessment under section 16 of the TNGST Act and issued the impugned show-cause notice dated February 14, 2007, which contained following defects and omissions: 1. The dealers are importers of point motor, steel-wire bearing and tools. They effected sale of these goods as local first sales and paid f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 18,00,000.00). By the show-cause notice, the respondent has proposed to revise the taxable turnover at Rs. 19,80,19,000 at 20 per cent, besides levying penalty at 150 per cent. Aggrieved by the same, the petitioner has preferred this writ petition seeking for a writ of certiorari to quash the revision notice of the respondent, dated February 14, 2007. The learned counsel for the petitioner submitted that the respondent has materially extracted the D3 proposals forwarded by the enforcement wing officials, without an independent application of mind. He further submitted that the defects allegedly pointed by the enforcement wing officials for the sale suppression of 110 numbers of knitting machines is not at all referred to or found ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nto consideration, while issuing the show-cause notice and prima facie it was found that the petitioner had purchased the said knit machines and sold the same, pretending to be an agent to their customers for commission. A perusal of the revision notice discloses that the petitioner is not provided with reasonable opportunity to put forth his case. It is settled law that if any irregularities, commissions or defects or violations of law are noticed by the respondent, the assessee should be given adequate opportunity of rebutting the allegations made against them with supportive documents. In the instant case, as the impugned notice is bereft of all the details and records said to have been recovered and formed the basis of the show-cause ..... X X X X Extracts X X X X X X X X Extracts X X X X
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