TMI Blog2017 (11) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... n allowed by way of remand. - Writ Petition Nos.27758 & 27759 of 2017 W.M.P. Nos.29742 to 29745 of 2017 - - - Dated:- 31-10-2017 - T. S. Sivagnanam, J. For the Petitioner : Mrs. R.Hemalatha For the Respondent : Mrs. Narmada Sampath, SGP ORDER Heard Mrs. R. Hemalatha learned counsel for the petitioner and Mrs.Narmada Sampath, learned Special Government Pleader accepting notice for the respondent. By consent on either side, the writ petitions are taken up for final disposal. 2. The petitioner is a dealer in electronic goods, registered on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006. The assessment for the years 2014-2015 and 2015-2016 were deemed to have been completed i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, the selling dealer shall pass a credit note without disturbing the tax component on the prices in the original tax invoice so as to return the quantum of the input tax credit already claimed. Therefore, the petitioner contented there cannot be any reversal under Section 19(20) of the said Act. 6. The respondent, after considering the objections, completed the assessments and passed the impugned orders stating that the petitioner did not file any documentary proof to show that they received discount after issuing tax invoice without disturbing the tax component. 7. Thus, in the absence of any documentary proof, the respondent held that the reply given by the petitioner is not acceptable. Unfortunately, the respondent did not give f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aler to produce necessary documents and evidence to substantiate their stand. Even the circular states that the Assessing Officer should take into account the concrete evidence available. It is dealer's responsibility to make available the concrete evidence, which the petitioner failed to do. 11. But, considering the submission of that the petitioner that they have not received discounts after issuance of tax invoice without disturbing the tax component, this Court is inclined to grant one more opportunity to the petitioner to submit such documents. However, for that reason, this Court is not inclined to set aside the impugned order, but would give liberty to the petitioner to treat the impugned assessment orders as show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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