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2018 (12) TMI 1900 - HC - VAT and Sales TaxRevision of assessment - cross-examination of other end dealers - Section 81 of the TNVAT Act, 2006 - HELD THAT:- When the petitioner's concluded assessment is sought to be revised on the strength of the returns filed by the other end dealer and the petitioner wants to cross examine the other end dealer also, it is the duty of the assessing officer to make him available. Section 81 of the TNVAT Act, 2006 confers all the powers conferred on a court by the Code of Civil Procedure, 1908, for the purpose of summoning and enforcing the attendance of any person and examining him on oath or affirmation; and compelling the production of any document. Section 81 of the TNVAT Act, 2006 does not merely confer a power. It is coupled with a duty also. In this case, the respondent miserably failed to exercise the said statutory power given to him. The assessing officer ought to have done a cross verification with the other end dealer and also made an enquiry with the other end dealer. The matter is remitted to the file of the respondent to pass orders afresh in accordance with law - Petition allowed by way of remand.
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