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2021 (4) TMI 1132 - HC - VAT and Sales TaxValidity of assessment order - random selection for detailed scrutiny under Section 22(3) of the Act coupled with an inspection conducted by the Enforcement Wing Officials - inter-State sales being treated as local sales for the reason that in the C Form Declaration produced by the appellant and issued by the purchasing dealer, the seal of the check post was not available - reversal of the input tax credit under Section 19(5)(c) of the Act to the tune of ₹ 54,09,521/- on the ground that though the check post seal was available to prove the movement of goods, no Form C Declaration was produced by the appellant - difference noticed on stock reconciliation during inspection. Stock difference - HELD THAT:- Liberty granted to the appellant to file an appeal on the said issue before the Appellate Deputy Commissioner (CT) (North), Chennai-6. Form C Declarations are available, but do not contain the seal of the check post - HELD THAT:- If the Assessing Officer is of the opinion that such Form C Declarations are defective, the same can be returned to the appellant. Of-course, the appellant cannot now procure the seal from the check post. But, the appellant can establish the genuineness of the transaction and movement of goods if one opportunity is granted. Where the check post seal is not available - HELD THAT:- The Assessing Officer can make a departmental verification, as, at the relevant point of time, they were stated to have been computerized and the Assessing Officer can make due verification and the appellant can be directed to produce other contemporaneous documents to substantiate their plea. However, to avail such an opportunity, this Court is of the view that the appellant should be put on terms. The writ appeal is partly allowed and part matter on remand.
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