9911796707
TMI Blog2017 (9) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... up for final disposal at the admission stage itself. 2. The petitioner has filed these writ petitions, challenging the assessment orders passed by the respondent under the provisions of the Central Sales Tax Act, 1956, for the assessment years 2008-09 to 2014-15. This is the second time, the petitioner is before this Court pertaining to the same assessment years. 3. Earlier, the writ petitioner filed in W.P.Nos.29955 to 29962 and 29968 of 2015 and in the said writ petitions, the petitioner had challenged assessment orders, dated 19.08.2015. 4. The matter was hotly contested by either side and the Court, by order, dated 12.09.2016, allowed the writ petitions, issuing specific directions as to how the respondent should re-do the assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scading effect on the other issues as well. 10. It is not a case where the petitioner is not able to furnish details. But, the petitioner has furnished the details which have been brushed aside by the respondent while completing the assessment. 11. the respondent has stated that the records produced by the petitioner are insufficient to establish the genuineness of the transactions. If that is the stand taken by the respondent, then, there was a duty cast upon the respondent to discuss about the nature of the documents produced by the petitioner and how he proposes to disbelieve those documents as to whether all the documents are liable to be rejected, etc. 12. respondent appears to have not conducted a thorough enquiry in to the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08.2015, which were set-aside by this Court, with that of the impugned orders, it appears that the earlier orders had contained more reasons than the impugned orders. 6. Thus, it appears that the respondent was defiant to the directions issued by this Court. As per the directions issued in the earlier writ petitions, the respondent was bound to furnish the documents sought for by the petitioner. However, that direction has not been complied with. The petitioner, even at the first instance, while submitting their objections, dated 26.06.2015, to the revision notice dated 13.05.2015, has made a specific request with regard to the documents, which were required by them. The respondent has failed to address this request, inspite of a specific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urther, the petitioner stated that even major companies like Essar Steel India Ltd., Tata Steel, SAIL and JSW Steel do not insist for the insurance. Therefore, the petitioner requested the respondent to verify all the records provided by them and also made a request to provide the details of Consignor and Consignee, which is a long pending demand of the petitioner and they expressed their readiness to furnish any other available documents sought for by the respondent. 8. The representations of the petitioner, dated 03.03.2017, 12.04.2017 and 26.04.2017 show that more than 34 files have been produced by the petitioner, which are original sale invoices and the bank statements. The respondent has not disputed the correctness or veracity of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... completed the assessments, by passing such cryptic orders. Thus, for the above reasons, the impugned orders are liable to be set-aside. 11. In the result, the writ petitions are allowed, impugned orders are set-aside and the matters are remanded back to the respondent with a direction to furnish the documents sought for by the petitioner and it shall be done within a period of fifteen days from the date of receipt of a copy of this order and from the date on which the documents are received, the petitioner is granted fifteen days' time to submit the additional objections. On such objections being received, the respondent shall fix a date for personal hearing and on that date, the petitioner shall produce adequate oral evidence to estab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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