M/S.C And R Hotels PVT. LTD. vs. State Tax Officer (Intelligence)

EXHIBIT P9OF JUDGMENT DATED 11.04.2018 I WPC NO. 12867 OF 2018 PASSED BY THIS HONBLE COURT ON A SIMILAR SET OF ACT

WP(C) NOs. 25905 & 25665 OF 2020 6 APPENDIX OF WP(C) 25665/2020 PETITIONER’S EXHIBITS EXHIBIT P1OF SHOP INSPECTION REPORT NO.1187976 DATED 05.03.2020 RECORDED BY 1ST RESPONDENT, FOR 23 SELECTED ITEMS OF VARIOUS BRANDS OF IMFL AND OF RECOVERING 26 BAR ORDER TICKETS (BOT) FROM NON AIR CONDITIONED BAR COUNTERS, ALONG WITH PRICE LIST OF AIR CONDITIONED COUNTER EXHIBIT P2OF NOTICE NO.CR-12/19-20 DATED 18.09.2020 ISSUED U/S 45A OF THE KGST ACT, PROPOSING PENALTY IN ESTIMATING TURNOVER FOR THE PERIOD 01.04.2019 TO 31.03.2020, UNDER WEIGHTED AVERAGE RATIO, ARRIVED ON THE BASIS OF 12 BOT RECOVERED AT THE TIME OF INSPECTION TO ESTIMATE SALE OF IMFL FOR 21019-20 EXHIBIT P3OF REPLY DATED 13.10.2020 SUBMITTED AGAINST EXT P2 NOTICE BEFORE THE 1ST RESPONDENT, ALONG WITH SUPPORTING DOCUMENTS EXHIBIT P4OF ORDER DATED 02.11.2020 IMPOSING PENALTY U/S 45A TO THE KGST ACT IN ESTIMATING PROFIT FOR THE YEAR 2019-20 AND OF ESTIMATING SUPPRESSION IN PHYSICAL STOCK ON THE STOCK RECORDED IN EXT.P1 INSPECTION EXHIBIT P5OF JUDGMENT DATED 01.01.2014 IN ST REV.NO.46 OF 2013 PASSED BY THE DIVISION BENCH OF THIS HON'BLE COURT IN OBSERVING FORMULA FOR ARRIVING GROSS PROFIT EXHIBIT P6OF JUDGMENT DATED 06.09.2018 IN OT REV.NO.124 OF 2014 PASSED BY DIVISION BENCH OF THIS HON'BLE COURT, IN SETTING ASIDE ESTIMATION OF TURNOVER MADE IN INTELLIGENCE OFFICER TO IMPOST PENALTY EXHIBIT P7OF JUDGMENT DATED 20.03.2018 IN WRIT APPEAL NO.679 OF 2018 PASSED BY THIS HON'BLE COURT IN HOLDING THAT WHEN AVERAGE GROSS PROFIT TAKEN DEFINITELY IT LEADS TO ESTIMATION FOR IMPOSING PENALTY, NOT PERMISSIBLE EXHIBIT P8OF INTERIM ORDER DATED 09.09.21020 PASSED BY THIS HON'BLE COURT IN WPC NO.18418 OF 2020 ON SIMILAR SET OF FACT