DISHNET WIRELESS LTD Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) GRIEVANCE of the petitioner is with regard to Ext.P6 order passed by the respondent under Section 25(1) of the KVAT Act. Many a ground has been raised in the writ petition with regard to the way in which the proceedings have been finalised by the assessing authority, in more particular, referring to the fact that Ext.P5 explanation submitted by the petitioner on 14.12.2011 has never been considered, which otherwise would not have led to the impugned proceedings. The learned Counsel for the petitioner submits that the transaction pursued by the petitioner are quite transparent; and that requisite materials were placed before the concerned authority then and there.

(2.) ON receipt of Ext.P7 pre-assessment notice produced along with I.A.No.9479 of 2012, the petitioner submitted a detailed reply as borne by Ext.P3. This was followed by Ext.P4 dated 24.11.2011, whereby the petitioner also sought for an opportunity for personal hearing; simultaneously seeking for an adjournment for production of additional documents. It was thereafter, that the petitioner filed Ext.P5 dated 14.12.2011 explaining the full facts and figures, producing the relevant documents. Grievance is that, while finalising the proceedings, as per Ext.P6, no reference is made to Ext.P5 reply dated 14.12.2011, which stands detrimental to the rights and interests of the petitioner and hence is under challenge.

(3.) IN the above circumstance, this Court does not require any second thought to hold that Ext. P6 is not in tune with the statutory prescriptions. Accordingly, the same is set aside and the respondent is directed to re-consider the matter, taking note of the explanations submitted by the petitioner vide Exts.P3, P4 and P5 and pass final verdict, after giving an opportunity of hearing to the petitioner, in accordance with the relevant provisions of law, which exercise shall be completed as expeditiously as possible, at any rate within 2 months from the date of receipt of a copy of the judgment. The petitioner shall appear and produce a copy of the judgment along with a copy of the writ petition and such other documents, if any, on 10.08.2012 for further steps. It is made clear that the respondent need not entertain any request for adjournment, unless on compelling circumstances. It is open for the petitioner to ensure his representation either by himself or through a lawyer or through an authorised representative. Respondent shall ensure that time schedule as above is strictly adhered to. The writ petition is disposed of.