AI Structured Summary
Not yet generated for this judgment
Judgment
Heard Mr. T.K. Deb, learned counsel appearing for the assessee.
Issue notice calling upon the respondents to show cause as to why the revision petition should not be admitted as prayed for; and/or any other such further order(s) should not be passed as to this Court may deem fit and proper having regard to the circumstances of the case.
Notice is made returnable on 07.07.2020.
Since, Mr. K. De, learned Addl. G.A. appears and waives notice for the revenue, no formal notice is called for.
It may be noted that one of the grounds taken in this petition is non service of notice.
Mr. K. De, learned Addl. G.A. appearing for the revenue has produced one communication, made to the assessee from which it appears that the assessee had received the order No.F.4/ST/CH-VII/TAX/2007/605-607 dated 31.05.2018 and in reply, the revenue was apprised that the assessee was not in a position to produce the utilized Forms No.XXIV, XXV and XXVI as those were stolen from the custody. It transpires that the order dated 31.05.2018 was passed directing the assessee to produce all the forms relating to the transaction under assessment for cross-verification.
Mr. De, learned Addl. G.A. has assured this court that by the next date they would file their reply.
On the next date the matter would be heard finally. Till then, no coercive action be taken against the assessee.
It is made absolutely clear that under no circumstances the assessee will be provided any accommodation on the next date and if such prayer is made, the interim order shall stand vacated.
The records as produced by Mr. De, learned Addl. G.A. be returned.
A copy of this order be furnished to Mr. De, learned Addl.
G.A. for his doing the needful.