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TMI Blog2015 (4) TMI 654X X X X Extracts X X X X X X X X Extracts X X X X ..... the registration records by the authorities on 19.11.2014 there is no such proof of existence of such a godown has been substantiated in the official registration records or the petitioner has been able to sustain the same. Therefore the presence of a godown and stock in the godown cannot be possibly be authenticated at a later point of time by the petitioner to the department only on 27.01.2015. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the petitioner and recorded proceedings alleging that there is a stock difference to the tune of ₹ 88,91,771/-. The statement copy was provided to the petitioner only on writing. The respondent issued a notice dated 22.12.015 alleging stock difference for which the petitioner issued a reply and provided the list of materials in godown on 27.01.2015 and also stated that on 21.01.2015, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies on 19.11.2014 there is no such proof of existence of such a godown has been substantiated in the official registration records or the petitioner has been able to sustain the same. Therefore the presence of a godown and stock in the godown cannot be possibly be authenticated at a later point of time by the petitioner to the department only on 27.01.2015. Till date petitioner has not come to reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion, he has to deposit 50% of the tax amount. 6. Taking note of the issue and that the order dated 02.02.2015 had been passed after the objections by the petitioner, the respondent could have verified the godown before coming to the conclusion whether it is the registered place of business or not in determining the tax amount. In view of the same the order dated 02.02.2015 passed by the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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