9911796707
TMI Blog2014 (7) TMI 785X X X X Extracts X X X X X X X X Extracts X X X X ..... "(1) Issue a writ, order or direction in the nature of mandamus commanding the Respondent no. 3/Respondent no. 4 to provide copies to the petitioner of documents seized by the Respondent No. 3 after invoking the provisions of Section 45 of the U.P. Vat Act, 2008 during the survey conducted on 30-07-2013 and 31-07-2013 by the S.i.B. Authorities at the warehouse of the petitioner situated at 24-A, Echo Tech-2, Udyog Vihar, Greater Noida, Gautam Budh Nagar, U.P. and also to provide/give a copy of the survey report so prepared. (2) Issue a writ, order or direction in the nature of mandamus commanding the Respondent No. 4 not to complete the assessment of the A/Y ? 2011-12 without providing copies of the documents being relied upon by him to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the said notice. The petitioner again vide letter dated 06-12-2013 made a specific request to the respondent no. 3 to return the seized documents taken away at the time of survey. Respondent no. 3 replied to the said letter stating that the report of the survey has been handed to the respondent no. 4/Joint Commissioner (Corporate Circle), Commercial Tax, Noida and in future correspondence in this regard be made with him. The petitioner vide letter dated 30-01-2014 requested the respondent no. 4 for providing the copies of documents seized during survey. Another letter dated 22-02-2014 was again addressed to the respondent no. 3 for supplying the copies of documents seized during survey. It was pointed out in the said letter that since ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the petitioner a reply to all the show cause notices has been submitted and having failed in its attempt, the instant writ petition has been filed. It is also submitted that non-supply of the documents and forcing it to submit reply to the show cause notice without aid of the documents which are being relied upon will lead to violation of its right and will also be contrary to the principle of natural justice. In reply, Sri A.C.Tripathi, on the basis of instruction received, submitted that during survey, stock of imported items found in the warehouse was much more than the declared and it was also found that various transaction for huge amount was made on Form No. 38 bearing same serial number and it transpired that more than one copy of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tiple use of same Form No. 38. However, at this stage we are not concerned with the merits of the allegations made against the petitioner or reply submitted by it. The scope of this writ petition is only confined to issue as to whether the petitioner is entitled to receive the copies of the documents seized so as to enable it to submit an effective reply. A show cause notice is issued on the basis of uncontested material available before the Assessing Authority, who based thereon, has arrived at a prima facie finding whether a show cause notice ought to be issued or not. The material, thus, which has to be considered is, untested and uncorroborated. A party is called upon to reply to the said show cause notice in order to enable the Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsequences must meet the test of reasonableness. " In Kothari Filaments v. Commissioner of Custos, (2009) 2 SCC 192 while considering the question whether the Assessee was denied access to documents relied upon in show cause notice for misdeclaration and duty evasion after confiscation of imported goods, the Apex Court held that Commissioner of Customs could not have passed the order on the basis of materials which were either known only to Custom Authorities, copies whereof were not suplied to the assessee or inspection thereto had not been given". In paragraph 15 of the said report, it has been observed as under : "The Act does not prohibit application of the principles of natural justice. The Commissioner of Customs either could not h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the revenue. The petitioner after receiving the copies of the documents may file its reply to the notice and thereafter the proceeding may be undertaken in accordance with law. In such view of the matter, writ petition stands disposed of with the following directions : Petitioner may produce books of account and other related documents before the authority within 15 days from receipt of certified copy of this order. The authority may verify the documents so produced or obtain copy thereof as it may deem fit and shall thereafter supply the copies of documents, being relied upon by the revenue, to the petitioner within a week. The petitioner after receiving the copies of documents may file a reply to the show cause notice within 15 days, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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