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2019 (8) TMI 1095 - HC - VAT and Sales TaxValidity of revised assessment order - section 16 of TNGST Act - suppression of facts - stock reconciliation - HELD THAT:- The respondent, had earlier sent a communication dated 27.01.2016 with certain enclosures and to be noted, this communication is also post aforesaid earlier order of this Court. Earlier order of this Court is cited as No.2 in the said communication. Said communication mentions about certain enclosures, but as already mentioned supra, records of the Department are before this Court today and on verification, it comes to light that the stock reconciliation statement and more importantly, stock statement taken at the time of inspection does not form part of the enclosures. Petitioner, on instructions, very fairly submits that with regard to suppression aspect i.e., ₹ 67,99,404/-, writ petitioner would avail statutory remedy of appeal by approaching the jurisdictional Appellate Deputy Commissioner under Section 51 of TNVAT Act - With regard to stock reconciliation aspect of little over ₹ 55.53 lakhs, matter is remitted back to the respondent with a direction to furnish to the writ petitioner the stock statement made at the time of inspection as well as stock reconciliation statement and redo that part of the assessment alone. Petition disposed off.
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