PEEJAY MOBILES PVT. LTD Vs. ASSISTANT COMMISSINER

JUDGEMENT

(1.) HEARD the learned counsel for the petitioner and also the learned Government Pleader appearing for the respondents.

(2.) EXT .P1 is an order of ex parte assessment passed against the petitioner for the assessment year 1999-00 under the KGST Act (in short 'the Act'). Against that order, petitioner filed Ext.P4 appeal before the 2nd respondent. Section 34(1) of the Act requires the petitioner to produce proof of payment of admitted tax.

(3.) HOWEVER from the statements filed by the respondents, their case is that the contentions raised by the petitioner are factually erroneous. According to the respondents, the payment of Rs.13,47,918.00 made by the petitioner by cheque dated 15.12.1999, which was forwarded under cover of Ext.P7 letter, was not realised in as much as the cheque was dishonoured. In addition to this, they also say that the interest due is still remaining unpaid. As per the counter affidavit filed by respondents 1 and 2, further amounts are also due towards tax and surcharge.