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2020 (1) TMI 506 - HC - VAT and Sales TaxJurisdiction - powers to the authorities under TNVAT to summon documents and witnesses - Misuse of IEC Code - burden of proof - Whether the petitioner had allowed M/s. Saabari Logistics Private Limited to use the IE code or whether the IE code has been misused by M/s. Saabari Logistics Private Limited can be independently investigated by taking assistance of the customs department? HELD THAT:- The TANVAT Act gave ample powers to the authorities to summon documents and witnesses and to call for information from the other Departments under Sections 81 and 82 of the Act. Similar provisions are there in the newly enacted GST Acts - The respondents are therefore directed to exercise their power under Section 81 and 82 of the TN VAT Act read with T.N. GST Act, 2017 and Central GST Act, 2017 and investigate and gather information as to whether there was indeed import by the petitioner himself or whether there was impersonation and misuse of IE Code of the petitioner as is being now projected. This exercise can be carried out by the respondents in the exercise of statutory powers vested with them. The case is remitted back for further investigation by the respondents and to pass a fresh order after completing investigation. The respondents shall endeavour to complete the investigation within a period of 12 months from the date of receipt of a copy of this order - After the conclusion of the investigation, the petitioner shall be confronted with the evidence that emanate from the investigations. The petitioner may thereafter file a reply. The respondent shall thereafter pass a speaking order after giving an opportunity of personal hearing to the petitioner within a period of 15 months from the date of receipt of a copy of this order. Appeal allowed by way of remand.
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