PANKAJ IMPEX (INDIA) Vs. THE COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) BY consent of the learned counsel on either side, these writ petitions are taken up for final disposal.

(2.) HEARD Mr.T.Pramod Kumar Chopra, learned counsel appearing for the petitioner and Mr. Manokaran Sundaram, learned Additional Government Pleader for the respondent.

(3.) THE petitioner is a registered dealer on the file of the respondents under the provisions of TNGST and CST Acts. The assessment for four years was completed by orders dated 29.11.2005. The petitioner, aggrieved by such orders of assessments, filed applications under Section 16D of the TNGST Act before the Special Committee. The Special Committee, by order dated 31.08.2007 set aside the orders of assessment and remanded the matter back to the Assessing Officer with a direction to give an opportunity to the applicant to file objections along with the relevant records and documents after making proper service of the pre -assessment notices to the dealer and pass fresh order. Pursuant thereto, notices were issued on 24.09.2007, calling upon the petitioner to appear in person on 10.10.2007. In response to the notices, the petitioner sent a reply on 18.03.2008, furnishing all the documents and also pointed out that they have transferred DEPB licences to Calcutta Branch and apart from the transfer from Chennai Branch, they have not done any other activity in Calcutta Branch and as there was no tax in Calcutta on DEPB licences, they did not get themselves registered in Calcutta. The petitioner also provided a copy of gazette notification, stating that there was no tax on DEPB licences in Calcutta. Further, the petitioner also produced records of stock transfer to Pondicherry and Calcutta for perusal of the assessing officer and requested consideration of all the documents.