respondent for recovery of the amount, the respondent had given statement of accounts (though unsigned) of the petitioner as appearing in its books of account ... petitioner on the statement of accounts, it is submitted on behalf of the respondent-company that the statement of accounts being unsigned did not carry
rejoinder and submitted
that the respondent has acknowledged the dues.
The statement of the account of the petitioner-
company dated 5.10.2012 was sent by respondent ... authority to
send such communication and the said document is
unsigned statement. However, the said dispute
raised by the respondent cannot be termed as
reasonable
statement made on
behalf of the petitioner-company in the affidavit dated 17th July,
1998 that the respondent-company had furnished the statement of
accounts ... July,
1998. The mere statement in the said affidavit that the unsigned
statement of accounts was subject to the finalisation of the disputes
cannot
that, in absence of any cogent
material, merely relying upon the unsigned statement of
respondent No.1, it cannot be said that respondent
respondent No.3 somewhere in December, 2022 tendered an
unsigned statement of disputed input tax credit which indicated total
outstanding amount to the tune ... which has yet not been crystelised as mentioned in the
unsigned and undated Statement amounting to Rs. 2,13,04,290/- (CGST
Upon issuance of notice, learned AGP has
furnished a statement, wherein goods which were under
seizure were evaluated and the rate of tax under ... under the VAT +
additional applicable VAT and 150% penalty. The said
unsigned statement is taken on record.
5. Learned Advocate for the petitioner initially
sought
business income, the
assessee had produced only a statement
of Commodity income (unsigned and self-
prepared). The assessee failed to
produce any other proof such
business income, the
assessee had produced only a statement
of Commodity income (unsigned and self-
prepared). The assessee failed to
produce any other proof such
their own, would give such
statements in writing before the Dean. Moreover, a perusal of
the confessional statements reveals that insofar as the first
petitioner ... college for three years, is
the so-called confessional statements and one unsigned letter
which names the two petitioners.
17. Besides, apart from the fact
statement that as such out of 22 employees, six
employees have been handed over the cheques and he also produced on
record the statement along ... with respect to those employees
also the cheques were unsigned. If the cheques were unsigned even with
respect to those six persons there