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TMI Blog2020 (4) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... ate Authority. The petitioner has placed on record at pages 18 to 87 of the typed set of papers, documents such as, purchase invoice and challans in relation to the transactions at issue, which are stated to be part of the records before the Assessing Officer. It was thus incumbent upon the Authority to examine the transactions minutely and then come to a decision as to whether the transactions were domestic transactions inter se the petitioner and the vendor or inter state sales. This exercise has not been done - It was also incumbent upon the Assessing Authority to have granted an effective opportunity of personal hearing. Petition allowed by way of remand. - Writ Petition No.3631 of 2020 and WMP No.4269 of 2020 - - - Dated:- 17 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her rate of tax on ₹ 68,43,653/- @ 12.6% as ordered by the assessing authority in the impugned order is not sustainable and therefore, set aside the same and remitted back to the assessing authority to verify the statements and other records that would be filed by the appellant before him and to pass fresh order on merit, in accordance with law' 5. It was thus incumbent, in the remand proceedings, for there to have been a detailed examination of the transactions in question by the Assessing Authority. 6. In line with the directions of the first Appellate Authority, the matter was taken up in remand and a notice dated 06.11.2019 was issued calling upon the petitioner to produce documentary evidence in relation to inter-sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ersists in his conclusion that the sales are only domestic. The transactions have not been examined in detail as directed by the first Appellate Authority. The petitioner has placed on record at pages 18 to 87 of the typed set of papers, documents such as, purchase invoice and challans in relation to the transactions at issue, which are stated to be part of the records before the Assessing Officer. It was thus incumbent upon the Authority to examine the transactions minutely and then come to a decision as to whether the transactions were domestic transactions inter se the petitioner and the vendor or inter state sales. This exercise, in my view, has not been done. 9. It was also incumbent upon the Assessing Authority to have granted an e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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