Narendra Solvex Pvt Limited Represented by its Director, Coimbatore v. Assistant Commissioner (CT), Coimbatore
2012-10-11
M.JAICHANDREN
body2012
DigiLaw.ai
Judgment :- 1. Heard the learned counsel appearing for the petitioner and the learned counsel appearing on behalf of the respondent. 2. The learned counsel appearing on behalf of the petitioner had submitted that the respondent had issued the impugned notice, dated 31.07.2012, relating to the Central Sales Tax Assessment year 2011-2012. He had further submitted that the petitioner is not in a position to raise the necessary objections, in respect of the said impugned notice, dated 31.07.2012, as the petitioner is not in possession of the documents, which had been seized by the respondent, during the inspection conducted in the business premises of the petitioner, on 26.09.2011 and 27.09.2011. 3. The learned counsel had further submitted that the respondent had not furnished the necessary information, relating to the D-3 proposal. Therefore, the petitioner is not in a position to comply with the requirement of the respondent, as per the impugned notice, dated 31.07.2012. Therefore, he had prayed that this Court may be pleased to set aside the proceedings of the respondent, dated 13.09.2012, and to direct the respondent to furnish the copies of the documents seized from the premises of the petitioner during the inspection, held on 26.09.2011 and 27.09.2011, and to furnish the necessary information relating to the D-3 proposals. Based on the copies of the documents, furnished to the petitioner and on the information received by it, the necessary objections would be raised by the petitioner, to the notice, dated 31.07.2012. Thereafter, it would be open to the respondent to pass appropriate orders thereon, as per law. 4. The learned counsel for the respondent had submitted that the documents seized during the inspection of the premises of the petitioner, on 26.09.2011 and 27.09.2011, would be furnished to the petitioner, as prayed for by it. The necessary information would also be furnished, as requested by the petitioner. 5. In view of the submissions made by the learned counsels appearing on behalf of the petitioner, as well as the respondent, the proceedings of the respondent, dated 13.09.2012, is set aside. The respondent is directed to furnish the documents seized during inspection of the business premises of the petitioner, on 26.09.2011 and 27.09.2011, as well as the relevant information relating to D-3 proposals to the petitioner, within a period of fifteen days from the date of receipt of a copy of this order.
The respondent is directed to furnish the documents seized during inspection of the business premises of the petitioner, on 26.09.2011 and 27.09.2011, as well as the relevant information relating to D-3 proposals to the petitioner, within a period of fifteen days from the date of receipt of a copy of this order. On receipt of the said documents and the information to be furnished by the respondent, the petitioner shall raise its objections to the notice, dated 31.07.2012, within a period of four weeks thereafter. On such objections being raised by the petitioner, the respondent shall consider the same and pass appropriate orders, thereon, on merits and in accordance with law, as expeditiously as possible, without being influenced by the D-3 proposals made by the inspecting officers. 6. The writ petition is ordered accordingly. No costs. Consequently connected Miscellaneous Petition is closed.