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TMI Blog2020 (4) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... .2018. On this ground alone, the impugned orders are liable to be set aside - In the instant case, tax is levied for transfer of equipments and machineries from one site to other site between States. When the requirement of the machinery is accomplished at one site in execution of the project, naturally, it will be taken to the other site, where it is required. Even in the present case, it is a clear case that the petitioner is a Contractor involved in Infrastructure construction. In the present case, he has been carrying out construction of roads for the National Highways Authority of India. Perusal of the impugned orders show that the person who transferred the goods and the consignee are one and the same. In that event, transfer of eq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner is liable to pay tax for a turn over of ₹ 10,00,000/-. The assessment order came to be passed on 24.04.2018, demanding a sum of ₹ 1,45,000/- towards tax and further a sum of ₹ 2,17,500/- towards penalty. Since the opportunity of personal hearing was not afforded, the petitioner approached this Court vide W.P.(MD).No.12493 to 12497/2018. This Court by its order dated 12.06.2018 quashed the assessment orders and remanded the matter back to the Assessing Authority with a direction to furnish the details, which were relied on by them in issuing the proposals through pre-assessment notices, call for objections and thereafter, afford an opportunity of personal hearing to the petitioner. 3.Perusal of the records ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een furnished as stipulated under the CST Act, 1957. For all these reasons, the demand made on the earlier instances was reaffirmed. 5.The respondent filed a counter affidavit setting out all the above factual details and justified the impugned orders passed by the respondent. Therefore, the same reasons stated in the impugned orders has been reiterated by the learned Special Government Pleader. 6.Even though it is stated that an opportunity of personal hearing was not availed by the petitioner, there is no averment as to the letter written by the petitioner on 25.06.2019 and that the delivery of the personal hearing notice, after the time fixed for the same. At the out set, this Court is of the view that the respondents have not comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port the petitioner's stand, the absence of such Form cannot be fatal to the petitioner's case if the petitioner is in a position to establish its case otherwise on the basis of other evidences. The certificate of the Chartered Accountant has been rejected though unsupported no reasons have been attributed for such rejection. 8.Even in the present case, it is a clear case that the petitioner is a Contractor involved in Infrastructure construction. In the present case, he has been carrying out construction of roads for the National Highways Authority of India. Perusal of the impugned orders show that the person who transferred the goods and the consignee are one and the same. In that event, transfer of equipments and machinery ..... X X X X Extracts X X X X X X X X Extracts X X X X
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