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TMI Blog2019 (5) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... sited a sum of ₹ 1,00,00,000/- (Rupees One Crore only) before the authority in terms of the order passed by this court on 09.05.2017 and in such circumstances, this court deems it appropriate to set aside the impugned assessment order as well as demand notice at Annexure-D and to restore the proceedings to the file of the respondent No.1- prescribed authority to redo the assessment after providing reasonable opportunity of hearing to the petitioner - Petition disposed off. - WRIT PETITION Nos.20646-20657/2017 (T RES) - - - Dated:- 4-4-2019 - MRS. S. SUJATHA J. PETITIONER [BY SRI. R.V. PRASAD, SENIOR ADVOCATE] RESPONDENTS [BY SRI. T.K. VEDAMURTHY, AGA) O R D E R Heard the learned co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espect of the details furnished in the reply. The prescribed authority passed the reassessment order impugned on 11.04.2017 under Section 39(1), 36(1) and 72(2) of the Act, levying tax, penalty and interest for the periods in question confirming the proposals made. Being aggrieved by the same, the petitioner is before this court. 4. The learned senior counsel assisted by the counsel on record for the petitioner submitted that the order impugned is hit by the principles of natural justice as no adequate opportunity was provided to the petitioner to furnish the documents to substantiate the stand taken as regards the rendition of service and non-vatable turnover which relates to the other states not to be captured under the provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his claim. On the other hand, there was suppression of material facts relating to E-Sugam which are unaccounted/undeclared. In such circumstances, this court cannot exercise the powers under article 226 and 227 of the Constitution of India to examine the disputed questions of facts circumventing the alternative remedy available under the Act. In support of his contention the learned counsel placed reliance on the order of the cognate Bench of this court in the case of M/s. TTP Technologies Pvt. Ltd., vs. State of Karnataka and Others in W.P. Nos.57922-933/2016. 7. I have carefully considered the rival submissions of the learned counsel appearing for the parties and perused the material on record. 8. The propos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the second proviso to Section 40 of the Act whereby, seven years time is contemplated for concluding assessment relating to the tax periods in question. 10. The legal proposition envisaged by the cognate Bench of this court in the order relied upon by the revenue is well settled principle and there is no cavil with the said principle. However, as quoted by the cognate Bench in paragraph 15, the judgment of the Hon ble Apex court in the case of In Board of Control for Cricket v. Cricket Assn. of Bihar [(2016) 8 SCC 535], on the compliance with the principles of natural justice, it is held as under:- Principles of natural justice, it is well settled, are not codified rules of procedure. Courts have repeatedly declined ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner for a week s time to produce the documents being rejected on the ground of time barred case necessarily calls for interference by this court. Assessee cannot be made to suffer with a high pitched assessment unless the reasonable opportunity is provided to substantiate the claim made by the assessee. It is noticed that the petitioner has deposited a sum of ₹ 1,00,00,000/- (Rupees One Crore only) before the authority in terms of the order passed by this court on 09.05.2017 and in such circumstances, this court deems it appropriate to set aside the impugned assessment order as well as demand notice at Annexure-D and to restore the proceedings to the file of the respondent No.1- prescribed authority to redo the assessment after pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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