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2007 (9) TMI 589 - HC - VAT and Sales TaxWhether the first respondent being a quasi-judicial authority ought to have issued a notice to the petitioner to produce the accounts? . Whether the first respondent has failed to issue summons under sections 54 and 54A of the Act to the respective dealers to cross-check the sale transactions and payment of sales by the sellers of the assessee? Held that:- As stated though one of the directors appeared in person, he had failed to utilise the opportunity of personal hearing and therefore, it is not open to the petitioner to say that the assessing authority has failed to comply with the directions of the appellate authority. Merely because, the assessing officer had contacted the assessee over phone, no motive can be attributed without any specific allegations. Statute provides an appeal remedy under section 31 of the TNGST Act. The fact that is disputed in these writ petitions is in respect of goods purchased, the sellers had already paid tax and the goods suffered tax at their hands and there is no question of law to be decided. In the light of the discussion,thus of the view that the directions of the appellate authority have been properly complied with by the assessing officer and the petitioner has not made out any strong grounds. The impugned orders do not warrant any interference. The writ petitions are dismissed.
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