9911796707
TMI Blog2024 (8) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... ents then he shall give notice describing therein the documents which are required to be produced. If one sees the show cause notice it does not mention which are the documents that are required to be produced. The show cause notice is issued in a printed format with only the period and the date and time filled up. It does not give details of the information or documents required to be furnished notwithstanding the fact that Petitioner has vide its letter dated 6th January 2024 furnished the documents. Without even referring to those documents, a letter has been issued on 11th March 2024, simply calling upon Petitioner to submit assessment compliance. What more was required to be furnished is not mentioned. Before passing best judgment asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated at a distance ranging from 60 to 120 nautical miles from the territorial baselines of India. Based on the exploration in the contract areas, Petitioner sells petroleum crude and natural gas to the nominated agencies of the Government of India. It is Petitioner s case that title in respect of crude and natural gas is transferred in favour of the Government nominee at the delivery point in the contract areas of the oil fields. According to Petitioner, therefore, it will not fall within the jurisdiction of Respondent No.2, i.e., the Deputy Commissioner of State Tax exercising the jurisdiction under the Maharashtra Value Added Tax Act, 2002 ( MVAT Act ). 4. It is Petitioner s case that a show cause notice dated 7th December 2023 without an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 23 of the MVAT Act. Respondent No.2 has passed order without dealing with any points and simply on the basis of best judgment basis under Section 23 (2) of the MVAT Act. 7. Section 23 (2) of the MVAT Act reads as under:- 23. Assessment (1) (2) Where the return in respect of any period is filed by a registered dealer by the prescribed date and if the Commissioner considers it necessary or expedient to ensure that return is correct and complete, and he thinks it necessary to require the presence of the dealer or the production of further documents, he shall serve on such dealer, a notice requiring him on a date and at a place specified therein, either to attend and produce or cause to be produced all documents on which such dealer relies in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt to ensure that return is correct and complete, and after he forms such an opinion he requires to produce any documents then he shall give notice describing therein the documents which are required to be produced. If one sees the show cause notice it does not mention which are the documents that are required to be produced. The show cause notice is issued in a printed format with only the period and the date and time filled up. It does not give details of the information or documents required to be furnished notwithstanding the fact that Petitioner has vide its letter dated 6th January 2024 furnished the documents mentioned above. Without even referring to those documents, a letter has been issued on 11th March 2024, simply calling upon P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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