TMI Blog2016 (12) TMI 632X X X X Extracts X X X X X X X X Extracts X X X X ..... us, it is clear that the respondent has misdirected himself in completing the assessments and the manner, in which, the assessments have been completed, is not tenable. The writ petitions are partly allowed, the impugned orders are set aside in so far as the finding rendered by the respondent with regard to cross verification (invoice wise mismatch) and the matters are remanded back to the respondent for fresh consideration. - Writ Petition Nos.41127 to 41131 of 2016 & WMP.Nos.35120 to 35124 of 2016 - - - Dated:- 23-11-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr.S.Sathiyanarayanan For the Respondent : Mr.K.Venkatesh, GA ORDER Mr.K.Venkatesh, learned Government Advocate accepts notice for the respondent. Hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, 2007 and that those purchase bills contain consecutive serial numbers, the dates of invoices, names and addresses of the sellers and their tax payer identification numbers, the petitioner's name, address and their tax payer identification number, description of the goods sold, quantity and value of the goods, rate and amount of tax charged and the total value of the goods. It was further stated that they are in possession of the original purchase bills in question and undertook to produce whenever they are required by the Department. 6. Apart from that, the petitioner placed reliance on the decisions of this Court in the cases of (i) Althaf Shoes (P) Ltd. Vs. Assistant Commissioner (CT), Valluvarkottam Assessment Circle [r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s have been completed, is not tenable. 9. The learned counsel for the petitioner, on instructions, submits that if the details sought for are furnished to the petitioner, they will be able to produce all the documents to substantiate that the transactions done by them are genuine. In view of the glaring error, which is apparent on the face of the impugned orders, this Court is inclined to interfere with the same. 10. Accordingly, the writ petitions are partly allowed, the impugned orders are set aside in so far as the finding rendered by the respondent with regard to cross verification (invoice wise mismatch) and the matters are remanded back to the respondent for fresh consideration. The respondent shall first furnish all the details ..... X X X X Extracts X X X X X X X X Extracts X X X X
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