TMI Blog2016 (10) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... nded to the respondent for fresh consideration so as to enable the petitioner to produce proof to show that the dealers with whom they had transactions had valid registration, on the date of transaction. Apart from that, the petitioner can seek for details with regard to cross verification of the buyers and sellers as per Annexure-I and such details can be furnished by the assessing officer and af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent both under the TNVAT Act and Central Sales Tax Act. In all these writ petitions, the petitioner has challenged the orders of assessment, under the TNVAT Act, for the years 2011-12 to 2014-15. The petitioner's contention is that three grounds have been pointed out in the impugned proceedings for directing reversal of the input tax credit and all the three grounds pertain to the same se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the verification done through the Intranet website cannot be the sole basis for revision of assessments, especially, when the petitioner has sought for relevant particulars. 5. Heard the learned Additional Government Pleader on the above submissions and also perused the impugned assessment orders. 6. From a perusal of the impugned assessment orders it is seen that the petitioner though h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er is remanded to the respondent for fresh consideration. The petitioner shall first make a representation requesting the respondent for details which they require. Along with a letter, the petitioner shall produce proof to show that the registrations of the dealers with whom they had transactions were valid on the relevant date. After receipt of the details from the respondent, the petitioner is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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