1. This appeal is directed against the order dated 16-11-2009 passed by the Ld Deputy Commissioner, Commercial Taxes (Appeals) (Appellate Authority) Jammu whereby the said Appellate Authority has upheld the order passed by the Assessing Authority under section 7(15) of the J&K GST Act, 1962.

2. The brief facts of the case are that the appellant is a registered dealer with Commercial Tax Department Circle-D, Jammu. The appellant was assessed for the assessment year under consideration and the returned filed by the appellant was accepted. Later the Assessing Authority reopened the assessment under section 7(11) of the Act, on the alleged ground that the appellant has effected purchases from outside the state but not shown in the books of accounts. On the basis of said bills an assessment order was passed against the appellant. The appellant filed an appeal before the Appellate Authority and the Appellate Authority set aside the case to the Assessing Authority on the ground that there has been violation of principles of natural justice as the bills in question have not been shown to the appellant.

3. When the Assessing Authority re-started the proceedings, he issued notice to the a