Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2021 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (4) TMI 744 - HC - VAT and Sales TaxPrice variation clause - validity of production of credit notes issued towards the price variation - Appellate Deputy Commissioner refused to accept those documents on the ground that the assessee/dealer did not produce the same either before the Investigating Officer or before the Assessing Officer - HELD THAT:- The legal issue as to whether the Appellate Deputy Commissioner can accept documents filed by the assessee is no longer res integra and has been decided in several cases in favour of the assessee, holding that the First Appellate Authority or the Tribunal has requisite power to find out whether any register, record, account book or document produced before it was genuine, so as to find out whether the assessee was entitled to certain concession or benefit - It is beneficial to refer to the decisions of the Division Bench of this Court in the cases of The Deputy Commissioner (C.T.), Coimbatore Division, Coimbatore-2 Vs. New Ajantha Wines [1978 (10) TMI 135 - MADRAS HIGH COURT], State of Tamil Nadu Vs. Shah Moolchand Kasthurchand and another [2009 (10) TMI 826 - MADRAS HIGH COURT] which was decided in favour of the assessee/dealer. In the light of the above decision, it has to be necessarily held that the First Appellate Authority as well as the Tribunal can receive documents subject to the genuinity being proved. In the order passed by the First Appellate Authority, dated 13.12.2021, it is stated that the materials produced by the assessee/dealer before the First Appellate Authority cannot be considered as genuine. However, this finding does not stem out of any enquiry or investigation done with regard to the veracity of documents and what the First Appellate Authority states to be not genuine is the conduct of the assessee/dealer, i.e., the assessee/dealer did not produce the documents either before the Investigating Officer or before the Assessing Officer. The Assessing Officer would be well justified in considering the genuinity of the documents produced by the assessee/dealer - matter is remanded to the Assessing Officer and the assessee/dealer shall produce all the documents/credit notes in original before the Assessing Officer - appeal allowed by way of remand.
|