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TMI Blog2015 (10) TMI 777X X X X Extracts X X X X X X X X Extracts X X X X ..... n, all the original tax invoices, which can be produced on demand. Thus, in the fitness of the things and in the interest of justice, it would be appropriate that the petitioner should be afforded an opportunity to put forward its case, before the relevant Assessing Authority along with documentary proof, if any, in its possession so as to enable the Authority to pass an appropriate and legal order - Matter remanded back - Decided in favour of assessee. - CWP No.14728 of 2015 - - - Dated:- 4-9-2015 - MR. AJAY KUMAR MITTAL AND MR. RAMENDRA JAIN, JJ. For The Petitioner : Mr. Avneesh Jhingan, Advocate For The Respondent : Mr. Jagmohan Bansal, Addl. A.G., Punjab RAMENDRA JAIN, J. Through the instant petition under Article ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 5,43,486. The said assessment was framed in violation of principles of natural justice without serving any notice and following the procedure laid under Rule 86 of Punjab Valued Added Tax Rules, 2005. Though the residential address of the petitioner-firm was also available with the Assessing Authority, but no efforts were made to serve it on the same. Even otherwise, the assessment order was not speaking one as was being passed without application of mind, because total purchases of the petitioner were to the tune of ₹ 1.33 crores, but the Assessing Authority had rejected ITC on the purchases of ₹ 33.99 crores. The petitioner was in possession of all the original tax invoices which can be even now produced on affording ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... never employed by it and, therefore, it does not lie in the mouth of the respondent-department that the petitioner-firm was represented by him before the department on one date. The petitioner has averred that it has in its possession, all the original tax invoices, which can be produced on demand. Thus, in the fitness of the things and in the interest of justice, it would be appropriate that the petitioner should be afforded an opportunity to put forward its case, before the relevant Assessing Authority along with documentary proof, if any, in its possession so as to enable the Authority to pass an appropriate and legal order. In view of the discussion above, the present writ petition is hereby allowed and the matter is referred back t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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