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2016 (11) TMI 548 - MADRAS HIGH COURT

2016 (11) TMI 548 - MADRAS HIGH COURT - TMI - Validity of revised assessment order - TNVAT Act, 2006 - non-production of necessary documents - whether the petitioners have produced necessary records, invoice, etc., to substantiate their plea? - Held that: - When the Appellate Authority was satisfied that the petitioners have produced the invoice copies and were directed to produce the same before the Assessing Officer and the petitioner having produced the same, nothing prevented the Assessing O .....

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ioners to produce all the invoices and other documents, make thorough verification of the same and thereafter redo the assessments in accordance with law - W.P.Nos.32263 to 32265 & 32384 of 2016 - Dated:- 25-10-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr.A.P.Srinivas For the Respondent : Mr. K.Venkatesh ORDER Heard Mr.A.P.Srinivas, learned counsel for the petitioners and Mr.K.Venkatesh, learned Government Advocate accepting notice on behalf of the respondent and with the consent, the Wri .....

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is as to whether the petitioners have produced necessary records, invoice, etc., to substantiate their plea. 3. The impugned orders proceeds on the basis that the records have not been produced. Apart from that one other observation was made by stating that the petitioners have not proved that the entire tax paid on purchases had been remitted to the Government. Of course, the petitioners being the purchasing dealers, cannot be called upon to prove the remittance of tax paid by the selling deale .....

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d in order of assessment dated 11.6.2015, the petitioner was able to convince the Appellate Authority by producing the copies of the invoices, where the Value Added Tax is fully shown, without reducing for discount. Therefore, the Appellate Deputy Commissioner (CT), Cuddalore in A.P.No.269 of 2015, remanded the matter to the Assessing Officer by issuing the following directions: "I heard the arguments and the following order is made: During the appeal, the Authorized Representative stated t .....

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