HC sets aside ex-parte assessment order and directs petitioners to submit proof of Inter-state sales/branch transfers

Firmenich Aromatics Production (India) Pvt. Ltd. Vs Union of India (Gujarat High Court) Delhi High Court sets aside ex-parte assessment order and directed petitioners to place on record available documents to stake claim that Inter-state sales/ branch transfers have taken place. The petitioner is a trader in home appliances under brand name “CROMA”. Refund was due to it for the quarter in 2013-2014. The assessing officer, however, to stall refund passed best judgment orders on the ground that details of inter-state sales were not provided. The demand of over Rs.152 crores were confirmed. H...