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M/s Sudha Traders rep. by its Proprietor Mr. S. Dhandapani Versus The Commercial Tax Officer Arakonam and The Appellate Deputy Commissioner [CT] C.T. Building, Fort Round Vellore

2016 (11) TMI 461 - MADRAS HIGH COURT

Suppression of facts - Held that: - though the specific provision as found in the Tamil Nadu General Sales Tax Act, for production of the Books of Accounts, was not found in the TNVAT Act, that does not mean that the Assessing Officer can refuse to look into the Books of Accounts. The Assessing Officer, should bear in mind as to how the VAT regime works as it is a process of self assessment. Therefore, when the Assessing Officer takes up a case for revision of assessment, then obviously the deal .....

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the appellate authority is entitled to re-examine all the factual issues. Therefore, what the Appellate Authority should have done is to direct the petitioner to produce the Books of Accounts and substantiate the claim that there is no sales suppression and they have not claimed any ITC on unreported purchases. Without doing so, the Appeal ought not to have been dismissed. Therefore, this is a fit case where the Appellate Authority should be directed to re-hear the appeal, examine the petitioner .....

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ion itself is taken up for final disposal. 2.The petitioner is a dealer in cement and iron & steel and an assessee on the file of the first respondent under the provisions of the Tamil Nadu Value Added Tax, 2006 [TNVAT Act]. In this Writ Petition, the petitioner has challenged the orders passed by the second respondent, the Appellate Authority in A.P.Nos.1020 & 1021 of 2015 dated 13.10.2015, for the years 2013-14 and 2014-15 under the provisions of the TNVAT Act. 3.The only contention ad .....

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records and mechanically confirmed the order of assessment. In fact the petitioner raised the very same contention before the Assessing Officer, but, curiously enough, the Assessing Officer stated that there is no need to call for the Accounts of the dealer under the VAT regime. 4.In the considered view of this Court, though the specific provision as found in the Tamil Nadu General Sales Tax Act, for production of the Books of Accounts, was not found in the TNVAT Act, that does not mean that the .....

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