2015 (12) TMI 526

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..... ply thereto the petitioner stated that they had sold raw fish purchased at the harbour. They placed copies of the invoices and their ledger before the revisional authority. If the second respondent was of the view that the information provided by the petitioner was insufficient, and information regarding the amounts received on the sale of fish should have been placed before him, nothing prevented .....

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..... d February 26, 2014 is questioned in this writ petition as an order passed without jurisdiction and in violation of principles of natural justice. The petitioner is a private limited company engaged in the business of purchase and sale of goods. Its registered office is at Kerala, and it has branches in Tamil Nadu and at Visakhapatnam in the State of Andhra Pradesh. The Deputy Commercial Tax Of .....

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..... ales mentioned in the notice included both at their Visakhapatnam and Chennai branches; raw fish was procured from catches by fishing boats from the ocean and sea catches; they were auctioned at the designated harbour, through a process of bidding and auction; the goods were sold to the highest bidder in the auction, and delivered on the same day at the harbour itself; and what the petitioner had .....

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..... Kochi, as it was perishable in nature; if fresh fish had been sold, the dealer could have reported such sale in their returns or brought the information to the notice of the assessing authority before the assessment was finalized; it was only to evade tax that they had fabricated documents, and had contended that they had effected sales of exempted goods, i.e., fresh fish; and no evidence had bee .....

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..... e nature of information which the second respondent considered necessary to examine the petitioner's plea that they had only sold raw fish which is exempt from tax under entry 24 of the First Schedule to the Act. The impugned assessment order is in violation of the principles of natural justice and is, accordingly, set aside. Needless to state that this order shall not preclude the second resp .....

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