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TMI Blog2021 (9) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... ly for the assessment period 2018-19. Without any further show-cause notice he could not have assessed the petitioner for remaining years and imposed penalties. His stand that once notice is issued for a particular tax period, no notice is necessary for other tax periods stems from utter ignorance of law. This fundamental breach is sufficient to vitiate the orders of assessment barring one for the period in relation to the year 2018-19. Even otherwise the impugned order cannot sustain. The Superintendent of Taxes has passed an order which runs into close to 150 pages in which he has discussed range of issues completely unconnected to the case on hand - The ultimate observations and conclusions in the order are hard to find and more diffi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri, Advocate, Mr. V. Jain, Advocate. For Respondent(s) : Mr. Debalay Bhattacharjee, G.A., Mr. K. De, Addl. G.A. JUDGMENT ORDER (Akil Kureshi, C.J.) The petitioner has challenged 5 summary demand orders produced at Annexure-P/22 collectively passed by the Superintendent of Taxes on 23.04.2021 (which are based on a common assessment order dated 23.4.2021) raising demands of Central as well as GST and IGST from the petitioner with penalty for the tax periods 2017-18 to 2020-21. 2. Brief facts are as under: Petitioner is a company registered under the Companies Act and is engaged in the business of providing goods on rental basis to its customers across the country including in the State of Tripura. For the purp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emands and contending that the input tax credit was correctly availed. On 23.04.2021 the Superintendent of Taxes issued the order of cancellation of registration of the petitioner and also issued separate orders confirming the tax and penalty demands against the petitioner for the tax periods 2017-18 till 2020-21. These five orders are produced by the petitioner at Annexure-P/22 collectively and which are under challenge before us. 4. Appearing for the petitioner learned counsel Mr. B.L. Narsimhan submitted that show-cause notice was issued only for one year whereas the Superintendent of Taxes passed five separate orders for different tax periods which was wholly impermissible. He further submitted that the entire order is passed without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Taxes has passed an order which runs into close to 150 pages in which he has discussed range of issues completely unconnected to the case on hand. He has referred to the requirement for passing Board resolutions and circulations as flowing from the Company Law. He has discussed the issue of authorisation as referred to in the GST regime. He has entered into the arena of what are the requirements of a valid affidavit, who should sign such affidavit, who should notarise it and who should be the witnesses. He has referred to Section 195 of IPC which provides for punishment for false evidence. He has referred to the concepts of power of attorney and Negotiable Instruments Act. He has discussed a law on Transfer of Property and the essentials o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ose of the case that he was deciding. However, any use of such material must precede sharing of it with the person likely to be adversely affected by his order. The basic requirement of principle of natural justice for sharing adverse material before utilising the same against a person must be observed with greater rigour in the times of availability of information on internet, all of which need not necessarily be accurate at all times. Accurate or otherwise the noticee must have a chance to meet with such adverse material before it is used against him. For each individual reason namely the order being unintelligible, the action failing the test of principles of natural justice and the Superintendent of Taxes exceeding the show-cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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