DHANYA TRADERS Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) PETITIONER was a dealer under the KGST Act. For the assessment year 2001-02, assessment was completed by the assessing authority. Aggrieved by the assessment order passed against him, the petitioner filed appeal which was finally disposed of by the Tribunal as per Ext.P3 order. In this order, Tribunal directed that the petitioner shall produce books of accounts before the assessing authority within three months from the date of receipt of the order and that the assessing authority shall pass fresh orders accordingly. It was also directed that in the event the petitioner fails to produce the books of accounts, the assessing authority can restore the original assessment order. Petitioner says that he obtained a copy of Ext.P3 order and produced the same before the assessing officer on 9/6/10.

(2.) IT is stated that throughout they were willing to produce the documents as directed by the Tribunal and that despite requests made by them, the assessing officer himself postponed the matter. Finally, as the period specified by the Tribunal had expired, petitioner submitted Ext.P5 application before the Tribunal for enlargement of time. That application was rejected by the Tribunal as per Ext.P6 order. It is challenging Ext.P6 order and seeking to extend the time specified in Ext.P3 order of the Tribunal, this writ petition is filed.

(3.) HOWEVER , fact remains that even as on date, the assessing officer has not passed any consequential orders. If that be so, none will be prejudiced if the petitioner is allowed to produce the books of accounts before the 1st respondent even at this belated stage.