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2024 (1) TMI 1017 - HC - VAT and Sales TaxValidity of an assessment order - notices issued under Section 27(2) of the Tamil Nadu Value Added Tax Act, 2006 (TNVAT Act) - reversal of ITC - HELD THAT:- Rule 10(2) of the TNVAT Rules mandates production of the original tax invoices. On this issue, however, learned counsel for the petitioner asserts that the petitioner has all the original tax invoices in its custody and would produce the same for inspection by the Assessing Officer. The third finding relates to alleged non-submission of the purchase ledger account. Regarding this submission, learned counsel for the petitioner pointed out that the relevant ledger accounts were provided. The conclusion that follows is that the Assessing Officer did not duly consider documents such as invoices, declaration letters and bank statements, which were provided by the petitioner, and thereafter indicate as to why those documents do not adequately satisfy the requirement of establishing the genuineness of purchase in respect of the ITC claim - these writ petitions are disposed of by remanding these matters for re-consideration by the Assessing Officer.
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