2014 (10) TMI 59

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..... d to quash the impugned order dated 30.05.2014 passed by the respondent in TIN No.33814580568 relating to the assessment year 2012-2013. 2. The case of the petitioner is that they are the registered dealer in hardware items and is the assessee on the files of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 and under the Central Sales Tax Act, 1956. According to the .....

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..... f on the petitioner. It is further submitted that when the petitioner has totally denied the transactions made by the alleged third parties, the authority cannot ask them to verify the records of the dealers. At best, the authority alone can verify the same. He would further contend that merely by giving the TIN No., the petitioner cannot do anything, at least, if the authority had provided the ad .....

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..... e authority. 5. Heard both sides and perused the records. 6. Taking into consideration the submissions made on either side and also in view of the fact that no opportunity was given by the authority to the petitioner to produce necessary documents, the impugned order is liable to be set aside. Accordingly, the impugned order is set aside and the matter is remitted back to the authority concerned .....

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