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2022 (10) TMI 90 - HC - VAT and Sales TaxValidity of assessment order - filing of return of income indicating the total taxable turnover and paid output tax after adjusting the Input Tax Credit - HELD THAT:- The appellant appeared before the respondent and submitted a detailed reply along with documentary evidence. Without properly considering the same, the respondent passed the fresh assessment order dated 25.01.2022, on a different footing that the business carried by the assessee is a typical example of bill trading activity where there is no actual movement of goods at all proved by way of payment of transportation charges and loading/ unloading charges. The said order of assessment was questioned by the appellant by filing WP.No.9659 of 2022. Though the appellant / assessee raised very many grounds assailing the orders impugned in this writ appeal as well as in the writ petition, the learned counsel for the appellant submitted that in order to show their bona fide, the appellant, without prejudice to their right, has paid a sum of Rs.40 lakhs by way of demand draft dated 25.08.2022 bearing No. 370531 drawn on Yes Bank Limited, Mumbai, in favour of the Assistant Commissioner (ST) (FAC), Thiruvottiyur Assessment Circle, which was also received and acknowledged by the respondent - Conceding the payment of Rs.40,00,000/- made by the appellant / assessee, the learned Government Advocate (Taxes) appearing for the respondent submitted that the respondent is now inclined to grant one more opportunity to the appellant to produce the available documentary evidence to substantiate their claim and thereafter, pass orders, on merits. This court, without going into the merits of the orders impugned herein as well as in the writ petition, sets aside the same and remands the matter to the respondent for fresh consideration. The appellant is directed to produce all the required documents to the respondent / assessing officer within a period of four weeks from the date of receipt of a copy of this judgment - On receipt of the documents, the respondent shall consider the same and pass appropriate orders, on merits and in accordance with law, after affording an opportunity of being heard to the appellant, as expeditiously as possible. Appeal disposed off.
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