9911796707
TMI Blog2015 (12) TMI 575X X X X Extracts X X X X X X X X Extracts X X X X ..... and the petitioner submitted their objections on 16.6.2014. The orders were passed on 7.7.2014 without calling upon the petitioner to produce the documentary evidence. it is settled law as per the decision of the Division Bench of this Court in SRC Projects Private Limited Vs. Commissioner of Commercial Taxes [2008 (9) TMI 914 - MADRAS HIGH COURT] that an opportunity of hearing ought to be grante ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of business of the petitioner was inspected by the Enforcement Wing from 9.7.2010 to 21.7.2010. After inspection, five defects were pointed out. The petitioner accepted four of them and paid tax. One defect, which the petitioner did not concede, was with respect to the sale of plant and machinery and vehicles. The petitioner did not accept this as a defect, on the ground that the sale took plac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner to produce the documentary evidence. 7. Now, it is settled law as per the decision of the Division Bench of this Court in SRC Projects Private Limited Vs. Commissioner of Commercial Taxes [2010 (33) VST 333] that an opportunity of hearing ought to be granted. 8. The petitioner is a public limited company. Therefore, one opportunity needs to be given to them to produce proof to show th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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