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TMI Blog2024 (8) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... stant Commissioner State Tax, Sector-3, Bulandshahr by which enhancement of tax was made and accordingly, penalty and additional tax was levied. 3. Learned counsel for the petitioner submits that the petitioner was engaged in the business of manufacture and sale of wooden furniture. On 24.03.2018, the search and seizure inspection of the business premises of the petitioner was made by JC (SIB). At the time of survey, the books of accounts could not be shown and the value of the goods seized was estimated at Rs. 18,00,000/-. Thereafter, the reply was submitted to the notice issued to the petitioner, adducing books of accounts. Further, notice under Section 74 of the UPGST Act was issued to which the petitioner filed his objection. He submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel supports the impugned orders and submits that time and again, the petitioner was issued notices but the petitioner chose not to reply the same. 9. He further submits that it is not in dispute that the survey was made where the books of accounts was not shows and suppressed manufacturing of the goods were found, which is evident from the survey report. He further submits that no new material has been used against the petitioner only a report was sought from the State Officer which cannot said to be a new material can be brought. He prays for dismissal of the instant writ petition. 10. After hearing the parties, the Court has perused the record. 11. It is evident from the appellate order that the appeal of the petitioner was partly al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Justice, is: "(a) An opportunity to deny his guilt and establish his innocence, which he can only do if he is told what the charges leveled against him are and the allegations on which such charges are based;" 27. It is no doubt true that at the stage of show cause, the person proceeded against must be told the charges against him so that he can take his defence and prove his innocence. It is obvious that at that stage the authority issuing the charge- sheet, cannot, instead of telling him the charges, confront him with definite conclusions of his alleged guilt. If that is done, as has been done in this instant case, the entire proceeding initiated by the show cause notice gets vitiated by unfairness and bias and the subsequent proceedi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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