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TMI Blog2016 (2) TMI 858X X X X Extracts X X X X X X X X Extracts X X X X ..... nspection is taken and completed, which entire exercise shall be done within four weeks from today, within two months thereafter the Assessing Officer shall pass a reasoned order and after hearing Ms. Badheka and duly noting and considering all the contentions raised before him, such order shall be passed and duly communicated - Matter remanded back. - Maharashtra Vat Appeal No. 14, 15, 16, 17 of 2015, Vat Appeal No. 109, 108, 107, 106 of 2013 - - - Dated:- 16-2-2016 - S. C. Dharmadhikari And G. S. Patel, JJ. For the Appellant : Ms. Nikita Badheka I/b Mr. Mukund M. Vaidya For the Respondent : Ms. Uma Palsuledesai, AGP ORDER P. C. 1. These appeals challenge the order passed by the Maharashtra Sales Tax Tribunal on ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax as per law over the years ? 5. The appellant in the first matter complains that the premises were inspected by the Investigation Branch and the Visiting / Investigating Officer took possession of all the files from the premises of the appellant. The officer took a print-out of the entire data on the computer of the appellant. The premises of one Kejriwal, who is also a Consultant, also came to be inspected and visited and such of the files in his office relating to the appellants came to be taken away by the Investigating Branch. 6. This investigation concerned certain refunds granted but before any proceedings were to be initiated the appellants insisted on being provided copies of the returns filed by them, copies of the revised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance was also voiced that the assessment orders as passed and impugned in the appeals before the First Appellate Authority were in breach of the principles of natural justice being ex-parte, we enquired from Ms. Palsuledesai appearing for the Revenue in all these appeals as to whether the Revenue would be agreeable to pass fresh assessment orders and after providing inspection of all the relevant records and documents to the Consultant / advocate of the appellants. We also enquired as to whether after this exercise, a fresh speaking order would be passed by the Assessing Officer on due consideration of the oral arguments and on any other material placed on record. 9. On instructions from the Deputy Commissioner present in Court, Ms. Pals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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