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M/s. Fawz Tanners Versus Commercial Tax Officer

2017 (10) TMI 487 - MADRAS HIGH COURT

Mismatch between the Annexure 1 and Annexure 2 returns filed by the petitioner and the other end dealer - Held that: - the Assessing Officer has taken certain efforts to furnish the invoice numbers and other details, though it may be true in respect of certain transactions, the full details have not been mentioned. In any event, wherever full details have been given, the dealer was bound to give proper explanation. If the dealer wants further information, he should have asked the Assessing Offic .....

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This Court is of the view that the petitioner can be afforded one more opportunity to explain with regard to the transactions - the Writ Petitions are disposed of, by directing the petitioner to pay 15% of the disputed tax for each of the assessment years, within a period of fifteen days from the date of receipt of a copy of this order. - W.P.Nos.18654 to 18657 of 2017 W.M.P.Nos.20192 to 20195 of 2017 - Dated:- 21-7-2017 - T. S. Sivagnanam, J. For Petitioner : Mr.C.Baktha Siromoni For Responde .....

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orders of assessment under the TNVAT Act for the years 2012-13, 2013-14, 2014-15 and 2015-16. 3. The major issue ,which is involved in all these cases, is regarding the mismatch between the Annexure 1 and Annexure 2 returns filed by the petitioner and the other end dealer. The petitioner was issued show cause notices for all the assessment years, dated 13.03.2017, proposing to revise the assessment for the relevant years. 4. On a perusal of the show cause notice, it is seen that it contains the .....

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5. The learned counsel for the petitioner would submit that the details furnished in the revision notice, dated 13.03.2017, is inadequate, No enquiry was conducted, Commodity code, invoice numbers have not been furnished and therefore, the entire assessments have to be set aside and the assessments have to be re-done. 6. After hearing the learned counsels appearing for the parties and perusing the materials placed on record, I find that the contention raised by the petitioner is not wholly corr .....

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jection given by the dealer dated 07.04.2017, is sketchy and bereft of particulars. Merely, by referring to the decisions of this Court in the objections will not help the petitioner, as the decisions can be applied only to the facts of the case. Therefore, there is a duty for the petitioner to first factually explain how the proposal in the revision notice dated 13.03.2017, is not tenable. The petitioner has failed to do so and is now before this Court praying for a relief, which cannot be gran .....

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the proper details, the Assessing officer cannot embark upon an enquiry. In the present cases, I find that the Assessing Officer has taken certain efforts to furnish the invoice numbers and other details, though it may be true in respect of certain transactions, the full details have not been mentioned. In any event, wherever full details have been given, the dealer was bound to give proper explanation. If the dealer wants further information, he should have asked the Assessing Officer by submit .....

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and then complete the assessment. The seriousness with which the matter has to be dealt with by the Assessing Officer has been brought out in the case of M/s.JKM Graphics Solutions Pvt Ltd (supra). The Court emphasised such procedure to be followed, because the assessment already made is sought to be re-opened or revised based on materials, which the dealer will have no access, as it is culled out from the departmental website. Therefore, in doing so, the Assessing Officer should be extra carefu .....

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