{"id":72548,"date":"2008-05-29T00:00:00","date_gmt":"2008-05-28T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/anil-kumar-vs-sales-tax-officer-additional-ii-on-29-may-2008"},"modified":"2016-03-13T03:33:39","modified_gmt":"2016-03-12T22:03:39","slug":"anil-kumar-vs-sales-tax-officer-additional-ii-on-29-may-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/anil-kumar-vs-sales-tax-officer-additional-ii-on-29-may-2008","title":{"rendered":"Anil Kumar vs Sales Tax Officer (Additional Ii) on 29 May, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Anil Kumar vs Sales Tax Officer (Additional Ii) on 29 May, 2008<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 8920 of 2005(J)\n\n\n1. ANIL KUMAR, M\/S. ARAVIND MARKETING,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. SALES TAX OFFICER (ADDITIONAL II)\n                       ...       Respondent\n\n                For Petitioner  :SMT.T.S.MAYA\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\n\n Dated :29\/05\/2008\n\n O R D E R\n                      C.N.RAMACHANDRAN NAIR, J.\n                 ....................................................................\n                            W.P.(C) No.8920 of 2005\n                 ....................................................................\n                    Dated this the 29th day of May, 2008.\n\n                                        JUDGMENT\n<\/pre>\n<p>      The petitioner is challenging Ext.P9 notice issued by the Assessing<\/p>\n<p>Officer directing the petitioner to furnish confirmation letters from the<\/p>\n<p>suppliers to the effect that petitioner has not made the purchases referred to<\/p>\n<p>in the order issued under Section 19 of the KGST Act which was under<\/p>\n<p>challenge in appeal and revision. According to counsel for the petitioner,<\/p>\n<p>petitioner has denied the purchases covered by 8 invoices referred to in<\/p>\n<p>items 1 to 7 of page 2 of the assessment order issued under Section 19 of the<\/p>\n<p>Act. In the normal course it is for the department to trace the supplier or<\/p>\n<p>the transporter and identify the transactions as relating to the petitioner to<\/p>\n<p>make addition in petitioner&#8217;s assessment.                       However, in this case it is<\/p>\n<p>conceded that petitioner had accounted purchases from the very same<\/p>\n<p>suppliers and therefore, petitioner should have no difficulty to get<\/p>\n<p>confirmation letters from the suppliers that petitioner has not made the<\/p>\n<p>purchases, if really petitioner has not made such purchases.                           In any case<\/p>\n<p>there is no scope for entertaining challenge against Ext.P9 notice. The W.P.<\/p>\n<p>is accordingly closed leaving freedom to the petitioner to raise objection<\/p>\n<p><span class=\"hidden_text\">                                    2<\/span><\/p>\n<p>before the Assessing Officer and produce confirmation letters, if petitioner<\/p>\n<p>is able to produce the same. If confirmation letters are not produced, the<\/p>\n<p>officer can conduct enquiry about details of accounted purchase made by<\/p>\n<p>the petitioner, proof of payments made etc. and make inferences reasonably<\/p>\n<p>possible and make additions. The Assessing Officer is directed to consider<\/p>\n<p>petitioner&#8217;s objections and pass orders within three months from date of<\/p>\n<p>production of copy of this judgment by the petitioner.<\/p>\n<p>                                    C.N.RAMACHANDRAN NAIR<br \/>\n                                                  Judge<br \/>\npms<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Anil Kumar vs Sales Tax Officer (Additional Ii) on 29 May, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 8920 of 2005(J) 1. ANIL KUMAR, M\/S. ARAVIND MARKETING, &#8230; Petitioner Vs 1. SALES TAX OFFICER (ADDITIONAL II) &#8230; Respondent For Petitioner :SMT.T.S.MAYA For Respondent : No Appearance The Hon&#8217;ble MR. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-72548","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Anil Kumar vs Sales Tax Officer (Additional Ii) on 29 May, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/anil-kumar-vs-sales-tax-officer-additional-ii-on-29-may-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Anil Kumar vs Sales Tax Officer (Additional Ii) on 29 May, 2008 - Free Judgements of Supreme Court &amp; 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