TMI Blog2014 (11) TMI 1028X X X X Extracts X X X X X X X X Extracts X X X X ..... , Clerical errors and Arithmetical mistakes etc. But it cannot be invoked for considering the records filed after the assessment notice. The said notice is challenged in this writ petition. - Tamil Nadu Value Added Tax Act (TNVAT) Held that:- the observation in the impugned notice, that Section 84 cannot be invoked for considering the records filed after the assessment is over, is an incorrect observation, since the records were never called for and those records were anterior to the Pre-Assessment Notice and the transaction is said to have been disclosed in the balance sheet which was produced by the petitioner along with the reply dated 14.05.2014. Hence, this Court is satisfied that the respondent should exercise its jurisdiction und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er filed monthly returns which were accepted in terms of Section 22(2) of the Act. The officials of the Enforcement Wing of the respondent Department inspected the place of business of the petitioner on 22.08.2013 and 23.08.2013 and are said to have been pointed out certain defects. Based on the report submitted by the Enforcement Wing, the respondent issued a notice dated 18.04.2014 proposing to revise the earlier assessment. In the said notice, it was pointed out that verification of the Annual Audit Reports produced for the years 2012-2013, it is seen that the petitioner has effected sale of assets during the year 2010-2011 and they have not produced any proof for having reported the said sales and paid tax to the Department. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner also appeared for personal hearing and said to have explained the same based on the balance sheet and the audit certificate. The petitioner would state that they were with the fond hope that the respondent would consider their submissions and if there was any further query, they would be called upon to explain. However, they were served with the assessment order dated 30.06.2014 overruling the objections given by the petitioners and demanding tax and penalty. 6.In the assessment order, the respondent has observed that though the dealers have filed the certificate from the Auditors, they are not filed the relevant purchase bills and debit note or sale bill for the sales effected, hence, the contentions of the dealers are not accep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chennai Division and it is not assessable within the State of Tamil Nadu. Therefore, it was submitted that there is a gross jurisdictional error and requested for rectification. Further, the petitioner agreed to produce all the books of accounts and connected records to substantiate the claim along with the connected documents from their Head Office at Hyderabad. 7.The respondent ,by the impugned notice dated 31.07.2014, stated that Section 84 of the Act can be invoked only for the error apparent on the face of the record viz., Clerical errors and Arithmetical mistakes etc. But it cannot be invoked for considering the records filed after the assessment notice. The said notice is challenged in this writ petition. 8.Heard the learned co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eir claim, the Auditor's certificate and the copy of the balance sheet was produced. The respondent did not entertain any doubt with regard to the balance sheet or the Auditor certificate. However, while passing the assessment order dated 30.06.2014, while accepting those documents were produced, rejected the petitioner's claim by contending that relevant purchase under debit note/sale bill for the sales effected have not been produced. In fact, the Pre-Revision Notice did not call for those documents nor there is any record to show that during the personal hearing, the respondent called for such particulars. Furthermore, the Auditors certificate was not rejected by the Assessing Officer nor the balance sheet was doubted. 11.In s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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