AGRAWAL OIL MILL Vs. STATE OF M.P.

JUDGEMENT

(1.) All the three petitions have been filed by the same petitioner assailing tax liability alongwith interest and penalty of different assessment years (2017-18, 2018-19 and 2019-20) as contained in the impugned order (Annexure-P/1), dated 11/8/2020 passed by respondent No.4-Assistant Commissioner State Tax, Shivpuri (M.P.).

(2.) For facility of reference, facts attending W.P.12679/20 are being considered for adjudication.

(3.) Learned counsel for petitioner submits that though remedy of statutory appeal is available to petitioner against the impugned order (P/1) but since all the impugned orders have been passed in flagrant violation of principles of natural justice in as much as denial of supply of copies/extracts of the seized documents, the petitioners have invoked writ jurisdiction of this court u/Art. 226 of the Constitution. It is submitted that denial of copies of seized documents/their extracts amounts to denial of reasonable opportunity to defend as statutorily provided in Sec. 67(5) of the Central Goods and Services Tax Act, 2017 (for brevity CGST Act).