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TMI Blog2018 (2) TMI 987X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioners did not produce the copies of the contract agreements. However, the petitioners having transacted business with the Governmental bodies, the respondent can accept any authenticated record given by the concerned authority, for whom, the work has been performed by the petitioners and this would be sufficient to examine the correctness of the transactions reported by the petitioners in their respective turn over. The petitioner directed to pay 15% of the dispute tax for each of the assessment years as computed in the impugned assessment orders, within a period of 15 days from the date of receipt of a copy of this order - petition disposed off. - W.P.Nos.555 to 559 of 2018 & W.M.P.Nos.680 to 694 of 2018 - - - Dated:- 10-1-2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titions should not have been entertained at the first instance, since the petitioners did not explain the gross delay in approaching this Court, especially, when the limitation prescribed for filing the appeals was over and no appeals could have been filed by the petitioners. 6. The learned counsel for the petitioners submits that it is true that the mistake has been committed by the dealers by not filing the objections. The petitioners are dealers, who have been carrying on works contract for Government Departments, such as Local Bodies and the Block Department Officer of the concerned local body has given requisite certificates and made endorsement in the ledger entries and the petitioners may be granted one opportunity to go before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orders, within a period of 15 days from the date of receipt of a copy of this order. If such payment is made, the petitioners are entitled to treat the impugned orders as show cause notices, submit their objections and appear before the respondent by producing documents duly attested by the concerned officers, which shall be examined by the respondent and the assessment shall be redone on merits and in accordance with law. The petitioners are at liberty to rely upon Circular No.54/2014 dated 14.11.2014, when the assessment proceedings are being taken up for consideration. However, if the petitioners fail to comply with the conditional order in paying 15% of the disputed tax for each of the assessment years, the benefit of this order would n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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