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TMI Blog2017 (10) TMI 1168X X X X Extracts X X X X X X X X Extracts X X X X ..... th the consent of the learned counsel appearing on either side, all these Writ Petitions are taken up for disposal. One more reason for taking up these Writ Petitions for disposal is on account of the glaring errors, which are apparent on the face of the impugned assessment orders, which requires no further documents to substantiate its validity. 2. The petitioner is a registered dealer on the file of the respondent, under the provisions of both the Tamil Nadu Value Added Tax Act, 2006 (henceforth, referred to as TNVAT Act) and Central Sales Tax Act, 1956, is a Large Tax Payers Unit. 3. The petitioner is engaged in the manufacture of Iron and Steel products, having Factories/Branches in various parts of India, including manufacturing faci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting to the mismatch and zero rated sales at the first instance. 5. The petitioner, in their interim reply, among other things, pointed out that, during the inspection, documentary evidence in respect of zero rated sales were called for, and the records were called for, after a period of six years, and they have produced the following records:- a) Statement relating to SEZ Sales; b) Sample sale invoice copies ; c) Sample of ARE1 Copies delay acknowledged by SEZ Authorities. 6. Further, the petitioner stated that, they are once again enclosing all the documents already submitted through their letter, dated 08.03.2016, at the time of inspection, and, if any other documents are required, the respondent may be pleased to inform them, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1/2 pages of the impugned assessment orders are nothing but verbatim reproduction of the revision notice and the reply given by the petitioner, and the discussion starts in page No.4, wherein, the respondent has found fault with the petitioner, by stating that, they have not furnished any information to the Enforcement Wing Officials, or to the Assessing Officer, and without going through the details furnished by the petitioner, has simply stated that the seller details and invoice details were not furnished. After recording so, page Nos.5 to 8 and part of Page No.9 are tabulated statement, covering the details of invoice, viz., the Mismatch. At the first blush, it appears that the details have been fully furnished, but, on a closure scruti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Secondly, non furnishing of the documents before the Enforcement Wing Officials is of little avail. When the revision of assessment proceeding has been taken up by the Assessing Officer, the Assessing Officer has to independently apply his mind, and assess the turnover. One more factual aspect to be borne in mind is that, the petitioner was deemed to have been assessed to tax under Section 22 (2) of TNVAT Act. The documents, which the respondent now insists upon are not statutorily required to be furnished by the petitioner while filing their monthly returns. Therefore, the respondent could not have taken such a stand that the petitioner did not produce documents. The respondent has ignored the specific request made by the petitioner, in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed or compelled to follow the direction of the enforcement authority. The assessment should be made based on the documents placed by the assessee before the Assessing Officer. Thus, for all the above reasons, the impugned assessment orders are required to be redone. 12. In the result, all these Writ Petitions are allowed, the impugned orders are set aside, and the matters are remanded to the respondent for fresh consideration. The respondent shall furnish all the details, viz., the invoice number/TIN number etc., of the selling dealer and also indicate as to what are the documents that the petitioner should produce to prove and substantiate their claim. After receipt of the details, the petitioner is directed to submit their final objectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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