2019 (7) TMI 1122

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..... he above or any issues incidental thereto. In the aforesaid circumstances, it is evident that the aforesaid submissions which are a part of the Petitioner's written submissions dated 27 February 2018 have not been considered as is evident from the impugned order dated 28 February 2018. Thus the impugned order is in breach of principles of natural justice. It is a clear case of a flaw in the .....

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..... On 3 May 2019, we passed the following order: 1. The petitioner has challenged an order of assessment passed by the Deputy Commissioner of Sales Tax imposing tax on the petitioner to the tune of ₹ 159/Crores (rounded off). The petitioner has raised multiple grounds to challenge this order including that the entire sale of goods in the course of execution of the work c .....

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..... next date of hearing. 3. S.O to 14th June, 2019. By way of ad-interim relief, it is provided that there should be no recovery pursuant to the impugned order of the assessment. 2. From the above, it is evident that the following three issues had not been considered by the Deputy Commissioner of Sales Tax in his impugned order dated 28 February 2018 relating to financial year .....

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..... tax being attracted. 3. We find that the impugned order dated 28 February 2018 passed by the Deputy Commissioner of Sales Tax does not examine much less discuss any of the above or any issues incidental thereto. In the aforesaid circumstances, it is evident that the aforesaid submissions which are a part of the Petitioner's written submissions dated 27 February 2018 have not been con .....

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..... limited only on the basis of the record available before him on the issues raised by the Revenue. It is, however, clarified that in case the Revenue seeks to raise new issues, which have not been the subject matter of the proceedings then a notice for the same would be given by the Assessing Officer to the Petitioner, to enable the Petitioner to meet the grievance of the Revenue. 5. In vi .....

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