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TMI Blog2020 (12) TMI 905X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner, in all the impugned assessment orders, the second respondent has mechanically accepted the report of the Enforcement Wing Officials of the respondent based on their inspection in the petitioner's business premises on 15.10.2014. 4. It is the contention of the petitioner that they are not doing any purchase from other States. However, according to him, the second respondent has held that the petitioner has been doing other state purchases which has been suppressed in his monthly returns and therefore, the petitioner is liable to pay tax as well as penalty under the Tamil Nadu Value Added Tax Act, 2006. It is the contention of the petitioner that the lorry receipt dated 01.10.2015 never related to any purchase / sale transaction of the petitioner from other States. According to the petitioner, the said lorry receipt pertains only to the receipt of sample greeting cards by the petitioner from other States and according to him, no sale / purchase was effected from other States. It is the case of the petitioner that a detailed reply was sent to the revision of assessment notices sent by the second respondent, wherein, they have requested for documents, based on which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 2013-14. Therefore, according to him, by total non application of mind, the same reasoning has been given by the second respondent for the assessment years 2011-12, 2012-13 and 2013-14 also. 9. The learned counsel for the petitioner then drew the attention of this Court to the replies sent by the petitioner to the revision of assessment notices sent by the respondents, wherein, they have categorically denied that they have sold / purchased goods from the other States. Referring to all those replies, the learned counsel for the petitioner would also point out that the petitioner has also intimated the respondents that the lorry receipt seized by them, pertains only to the receipt of the sample cards by the petitioner from other States and does not reveal that the petitioner has effected purchases from other States. He would also submit that the petitioner in their respective replies to the revision of assessment notices, has called upon the respondents to furnish the following details to the petitioner:- "1)Kindly inform the name of the seller who is sold goods from other state to us, which you have made the assessment against me. 2)Kindly inform the date of sale and value of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned assessment proceedings to enable him to provide necessary documents requested by the second respondent with regard to the sales / purchases effected by the petitioner. According to the learned Special Government Pleader, the ledger books pertaining to the sales / purchases were never produced by the petitioner in the assessment proceedings, despite several requests made by the respondents. She would further submit that adequate opportunity was granted to the petitioner in the impugned assessment proceedings to produce all records / documents. But, despite the same, the petitioner has failed to produce the same. 14. According to her, an independent assessment has been made by the respondent and only thereafter, the impugned assessment orders have been passed against the petitioner. The learned Special Government Pleader would also refer to the impugned assessment orders and would submit that the lorry receipt was also seized from the petitioner, which will reveal the fact that the petitioner has effected inter-state sale. According to her, the contentions raised by the petitioner in their replies have been duly considered by the second respondent and only thereafter, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to them. iv). Section 17 of TANVAT Act, 2006, lays down that "Burden of Proof---(1) For the purpose of assessment of tax under this Act, the burden of proving that any transaction or any turnover of a dealer is not liable to tax, shall lie on such dealer". Hence burden of proof lies on them only. v)Finally they have stated that they have enclosure to their letter, but failed to enclose the same. In order to follow the principles of natural justice, personal hearing was posted again on 2.05.2019 to represent their case either in person or through their authorized representative before the Assessing Officer, with the following documents pertaining to the year 2014-2015 (a).Purchase Bills (b).Sales Bills (C).Trading, Profit and Loss Account, along with Audited Balance Sheet (d).Day Book and Ledger Book (e).Bank Statement It was also informed in the notice, that if you fail to avail the opportunity in this regard, assessment order would be passed under the TNVAT Act, 2006, as proposed without any further notice." 18. As seen from the above, the lorry receipt No.A713, dated 01.10.2014 of Tvl.Sharma Transports, Bangalore, which was recovered from the petitioner pertai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n from the impugned assessment orders, the second respondent has passed the same only on the ground that no document has been furnished by the petitioner with regard to the proposal made by them for revision of assessments. 22. The other ground for passing the impugned assessment orders is that before the Enforcement Wing Officials during their inspection, the petitioner has admitted that he is not having any documents for having effected inter-state sales / purchases and the Enforcement Wing Officials have also submitted their report that the petitioner has indeed effected sales /purchase from other States. 23. It is settled law that there must be an independent assessment made by the second respondent, while passing the assessment orders under Section 27(2) of the Tamil Nadu Value Added Tax Act, 2006. The second respondent cannot mechanically accept the findings of the Enforcement Wing Officials in his report submitted to the second respondent. The judgments relied upon by the learned counsel for the petitioner referred to supra will also reveal the fact that the documents seized by the Enforcement Wing Officials from the petitioner must reveal the fact that the sale / purchase ..... X X X X Extracts X X X X X X X X Extracts X X X X
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