JALALUDEEN Vs. COMMISSIONER OF STATE TAXES

JUDGEMENT

(1.) This appeal is filed by the appellant assessee seeking to set aside Annexure C Order dtd. 30/10/2018 issued by the respondent Commissioner of State Taxes. The following questions of law are seen raised for consideration:

(2.) The brief facts relevant for consideration of this appeal are as follows :

(3.) Upon receipt of the notice, the appellant assessee submitted a reply admitting the omission on his part in uploading the impugned purchase in his purchase list. He sought to avoid the penalty by reasoning that the said omission was neither willful nor deliberate and was only an oversight from the part of his employee. In the reply, the principal objection taken by the appellant assessee was regarding the computation of gross profit in the notice which was estimated at 20%. He termed the same as arbitrary and illegal and contended that it ought to have been at 12.15% that was declared by him. He further contended that, at any rate, he ought to have been given the benefit of input tax claim, which he would have got had it been an accounted purchase.