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2015 (12) TMI 994

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..... y the petitioner results in violation of principles of natural justice. Further, as the entire assessments are related to the consumption such as petrol, diesel, electrodes and cables for the use of the petitioner, necessary documents are to be verified by the 1st respondent. Despite the production of documents even before the Inspecting Officers, the same lost sight. In view of the same, the impugned orders are liable to be set aside. It is brought to the notice of this Court by the learned counsel for the petitioner that subsequent to the impugned orders, the Bank Account of the petitioner was attached. Since the assessment orders have been set aside now, the attachment of the petitioner's bank account shall be lifted forthwith. Mat .....

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..... onthly returns regularly in Form-I before the 1st respondent, along with payment of admitted tax, on the turnover relating to the transfer of property involved in the execution of works/contracts. On the basis of the inspection conducted by the Enforcement Wing from 17.06.2014 to 26.08.2014, a proposal for assessment was made alleging suppression and accordingly, a notice dated 21.01.2015 was issued to the petitioner, for which the petitioner sought sufficient time to collect necessary documents and for filing final reply. The first respondent without considering the same passed the impugned orders dated 21.07.2015. Aggrieved over the same, the petitioner has come forward with the present writ petitions before this Court. 4. The learned .....

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..... are to be verified by the 1st respondent. Despite the production of documents even before the Inspecting Officers, the same lost sight. In view of the same, the impugned orders are liable to be set aside. 8. Accordingly, the impugned orders are hereby set aside. The matter is remanded back to the first respondent for passing fresh orders. The petitioner is directed to file additional reply and documents, if any, before the first respondent, within a period two weeks, from the date of receipt of a copy of this order. On receipt of such reply/documents, the 1st respondent shall considered the same and pass necessary orders, after affording opportunity of personal hearing to the petitioner, within a period of six weeks thereafter. 9. It .....

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