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TMI Blog2017 (9) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... ocumentary evidence. If this had been done, the truth would have been established and the respondent would have been in a position to pass a reasoned order. However, the respondent, in a hurried manner, has completed the assessments, by passing such cryptic orders. Thus, for the above reasons, the impugned orders are liable to be set-aside - matters are remanded back to the respondent with a direction to furnish the documents sought for by the petitioner - petition allowed by way of remand. - W.P. Nos. 21940 to 21946 of 2017 and W.M.P. Nos. 22982 to 22988 of 2017 - - - Dated:- 18-8-2017 - T. S. Sivagnanam, J. For the Petitioner : Mr. A. L. Somayaji, Mr.Adithya Reddy For the Respondent : Mr. K. Venkatesh ORDER Heard Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on him to appear for the personal hearing which opportunity was availed by the petitioner and during the course of the same, the petitioner has produced the documents such as sale register; purchase register; account confirmation copy of M/s.Steel Shoppe, Hosur; account confirmation copy of M/s.Steel Hypermarket India Pvt. Ltd., Hosur and Material inward outward register. Thus, in the light of the stand taken by the petitioner before the respondent in their objections and the documents which were placed along with the petitions and at the time of personal hearing, the exercise which was required to be done by the assessing officer is to conduct an enquiry. 9. However, the respondent while completing the assessment, in my considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r and any slipshot or cursory perusal of the documents cannot be appreciated since, the proceedings are under a taxation statue. 15. The petitioner shall be furnished the documents sought for and the petitioner is also entitled to produce the books of accounts, etc. 16. In the result, the writ petitions are allowed and the impugned orders are set aside and the matters are remanded back to the respondent for fresh consideration who shall afford an opportunity of personal hearing to the representative of the petitioner and the petitioner shall be permitted to furnish relevant documents, if any, and re-do the assessment in accordance with law. 5. On a perusal of the impugned assessment orders, they reveal that the respondent fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) invoice purchase and sale; (ii) bank statements; (iii) trip sheets; (iv) movement of goods; and (v) insurance copy. It is not in dispute that the petitioner has produced the original invoice of purchase and sale and original bank statements. The impugned orders have been passed solely on the ground that the petitioner did not produce the originals of trip sheets and insurance copy. The stand taken by the petitioner in their representation dated 12.04.2017, is that, as per the trade practices, no trader is maintaining the trip sheets for local and short distance movements. Further, they have stated that the movement of goods locally was done by the vehicles owned by them and the photostat copies of the RC books, vehicle number duly certifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued and completed the assessments, thereby not only passing the illegal orders, but, violating the orders passed by this Court. In fact, this Court would be justified in taking a very serious view in the matter. Nevertheless, since the correct rate of tax has to be levied and collected, this Court does not propose to dwell on the same subject any further. 10. As pointed out, the respondent has raised a doubt with regard to the genuineness of the transactions and that is why, the respondent is insisting upon the proof of movement of goods. When the petitioner has taken a stand that they do not maintain any log book / trip sheets for local movement and they use their own vehicles for movement of goods and as per the trade practices, they ..... X X X X Extracts X X X X X X X X Extracts X X X X
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