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2016 (11) TMI 1133 - MADRAS HIGH COURT

2016 (11) TMI 1133 - MADRAS HIGH COURT - TMI - Validity of assessment order - Liability of cross verification of the annexures of the buyer and the seller in the intranet website of the Department - Levy of tax on payment of excise duty and penalty thereon on the same - Held that: - it is seen that the respondent referred to the document and the details furnished by the petitioner, but curiously enough confirmed the proposal by stating that the monthly returns filed by the other end dealer are n .....

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in the impugned assessment orders, were not forming part of the pre-revision notice. In other words, these details were not called for from the petitioner while issuing the pre-revision notice. Therefore, if the respondent had any doubts with regard to the documents produced by the petitioner or the details furnished by them or if, in his opinion, they are insufficient, the Assessing Officer should have issued a notice to the dealer and called upon them to produce the documents. However, comple .....

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accepts notice for the respondent. Heard both. By consent, the writ petitions are taken up for joint disposal. 2. The petitioner, which is a dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006, is engaged in the manufacture of wooden crates and boxes for supply to auto industries. In these writ petitions, the petitioner has challenged the orders of assessment passed under the said Act for the years 2007-08 to 2014-15. 3. In all the assessments, i .....

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ice, it was stated that as per the web report received from intranet and as per the cross verification with the other end dealer, the dealer at the other end i.e the selling dealer has not shown their sales in their Annexure II for the purchases effected by them and which have been reflected in the monthly returns in Annexure I filed by them. Therefore, it was proposed that the difference in purchase turnover is liable to be reversed as per the details furnished in the tabulated statement enclos .....

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may be provided with the details and on receipt of the information, they will contact their supplier and provide proper answer for mismatch. In respect of the proposal to levy tax on the central excise duty, the petitioner took a stand that they have not included the demand amount in their invoice and realised the said amount from their customers and only because they have not realised and paid the duty, they have been asked to pay the demand. 6. On receipt of the objections, since the informati .....

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pplier as per the details furnished in the notice dated 29.9.2015. 7. In the interregnum, since the petitioner was entitled to certain refund, the petitioner approached this Court by filing a writ petition in W.P. No.31164 of 2016 to direct the respondent to quantify the amount of refund, which has now accumulated and to issue a cheque in their favour. The said writ petition was disposed of by an order dated 7.9.2016 with a direction to the respondent to consider the petitioner's representat .....

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ectness could be proved by furnishing original purchase and sales bill, payment made for the transaction by bank statement, transportation details, loading and unloading charges paid to the cooly, stock register extract, delivery challans received and issued reconciling the stock register, etc. 9. At this juncture, this Court would point out that the above observations made by the respondent in the impugned assessment orders, were not forming part of the pre-revision notice. In other words, thes .....

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