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TMI Blog2022 (8) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration. The order shall be passed by an officer other than Mr. A.S. Kudale, who is the Deputy Commissioner of Sales Tax, who had passed the impugned order. Before passing any order, a personal hearing shall be given to petitioner with atleast seven working days advance notice. After the personal hearing, petitioner, should they wish to file written submissions recording what transpired during the hearing, those written submissions shall be submitted within three days after the personal hearing. The order to be passed shall be a well reasoned order discussing every submission made by petitioner and the order shall give a finding on every submission made by petitioner - the assessment order shall be passed within twelve weeks from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner is impugning an order dated 31st March 2018 passed by respondent no.3 for Financial Year 2013-2014. Petitioner is primarily unhappy with respondent no.3 disallowing an Input Tax Credit (ITC) of Rs.21,54,235/- with respect to purchases from one M/s. Vyash Vanijya Private Limited. According to petitioner, this disallowance is arbitrary because it is also reflected in the Mahavikas system. 2. The only sentence we find in the impugned order for disallowing this ITC reads as under : Considering the findings received from Investigation branch the ITC of Rs.21,54,235/- with respect to purchases from M/s. VYASH VANIJYA PRIVATE LIMITED has been disallowed. Hence, assessment order is passed as under -. 3. What was received fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dealer in many cases. For example, while passing orders levying penalty, neither is the proper notice given nor is the concerned section under which penalty levied quoted. Disallowances are also made without properly hearing the dealer. Also, adequate time is not given to him to produce the evidence. Paragraph D of the internal circular also reads as under : D. It is hereby informed that if any officer is found to be passing orders without following the procedure laid down in the circulars referred above as well as the present one, then appropriate disciplinary proceedings would be initiated or action under Section 12 of the MVAT Act 2002 will be taken. All the departmental officers are directed to follow the above instructions s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er shall give a finding on every submission made by petitioner. The assessment order shall be passed within twelve weeks from today. 7. We clarify that we have not made any observation on the merits of the matter. 8. In view of what is stated in paragraph D of the internal circular quoted above, respondent no.2 shall consider this order with the papers and if deemed fit, may initiate appropriate disciplinary proceedings or action under Section 12 of the MVAT Act, 2002 against the said Mr. A.S. Kudale. 9. Petition disposed. 4. In the case at hand, it is clear that respondent no.3 has not provided to petitioner what was received from the investigation branch or given an opportunity to explain or put forth petitioner s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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