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TMI Blog2019 (7) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... ng upon him to produce the books of accounts and also afforded an opportunity of personal hearing on 15.06.2015. But the dealer had failed to produce any documents despite two adjournments granted in that respect. It is mentioned in the said order that, after receipt of the proposal notice issued under Section 67(1) of the KVAT Act, the appellant had requested to issue copies of all the recoveries and also requested two weeks time. It is also mentioned that the appellant had obtained all the necessary copies of the recoveries, during May 2018 itself. We do not think that there occurred any denial of opportunity from the side of the authority concerned. Prima facie we are not satisfied that there occurred any violation of the principle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e it was found that the petitioner has got an alternate remedy by way of statutory appeal. Therefore the writ petition was dismissed by reserving liberty of the petitioner to avail the remedy of appeal. 3. Learned counsel for the appellant raised vehement contention that, the appellant could not submit reply to the proposal notice and substantiate his case by producing necessary documents, because proper opportunity was not afforded by the authority who had imposed penalty. In order to appreciate the contentions raised, we have perused the records of the writ petition. It is evident that business place of the assessee was inspected by the Intelligence Squad on 06.06.2015. Physical verification of the stock and assets of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 a.m on 23.04.2018. According to the appellant, he submitted Ext.P3 objection to the proposal notice. Evidently the assessee made a request to invoke the provisions relating the compounding of the offence. It is also evident that the assessee made a further request to the authority concerned to make a proper verification of the books of accounts along with the impounded documents in order to avoid duplication or doubling of the entries. In the objection, the assessee has raised complaint that the impound recoveries made, which covers 43 documents running to 2500 pages, were verified by the authority without any participation of the assessee. However, it is admitted in the objections that, on receipt of the proposal the assessee had approac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uest the date was again adjourned to 18.06.2018. Instead of furnishing documents or availing the opportunity for personal hearing the dealer again requested adjournment vide letter dated 06.06.2018. The request was again considered and the date was postponed to 18.07.2018. On 18.07.2018 the authorised representative of the dealer requested two weeks time. This request is also considered and the date was adjourned to 25.07.2018. This request is not considered and the dealer furnished the reply dated 03.08.2018 on 07.08.2018. The dealer has also obtained all the necessary copies of recoveries during May 2018. Thus it is evident that sufficient time and opportunities were provided for producing the books of accounts and for personal hearing to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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