petitioner is that a proceeding had been initiated under Section 33 of the Bihar VAT Act pursuant to an audit objection made by the office of the Comptroller and Auditor General in which it was stated that on examination of the relevant annual return as also the utilization statement of D-IX/Suvidha as well as declaration in form ‘C’, it was found that the petitioner had actually imported packing materials of papers such as cartoon, label, etc., and plastic worth Rs. 21,37,53,728.86/- during 2012-13 but no entry tax was admitted by it on these goods which has resulted in concealment of import value making the petitioner liable to entry tax and penalty under Section 31(2) of the Bihar VAT Act. Upon the same, notices were issued to the petitioner with respect to which the petitioner replied that the details of goods imported, rate of entry tax applicable and tax payable has been calculated in a separate annexure which was enclosed with the audit objection and sought the same to be provided to the petitioner. However, the said annexure was not given to the petitioner and instead without noting the facts correctly, the Assessing Officer, after lingering the matter for a long period of time, has passed the impugned order.
