TMI Blog2021 (7) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... them, by following the procedures contemplated under Code of Civil Procedure. Without following the same and without the seller being appeared before them for cross examination, by the petitioner, the respondent has passed the impugned order and the respondent has miserably failed to exercise the said statutory power given to him. Admittedly, the seller has not been present before the Court an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urnish the required documents and thereafter, summon the 3rd party viz. Tvl.VSSM Distributors, Pudukkottai, whose records are relied on by the respondent for revising the assessment and allow the petitioner to conduct cross-examination of the 3rd party viz. Tvl.VSSM Distributors, Pudukkottai, before proceeding further and thereafter, permit the petitioner to file their final objections and grant a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... own admission, he stated that the seller did not appear for cross examination. 4. As per Section 81 of the TN VAT Act, ample power has been given to the respondent to summon the witnesses to appear before them, by following the procedures contemplated under Code of Civil Procedure. Without following the same and without the seller being appeared before them for cross examination, by the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner's concluded assessment is sought to be revised on the strength of the returns filed by the other end dealer and the petitioner wants to cross examine the other end dealer also, it is the duty of the assessing officer to make him available. Section 81 of the TNVAT Act, 2006 confers all the powers conferred on a court by the Code of Civil Procedure, 1908, for the purpose of summoning and e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts. Consequently, connected miscellaneous petition is closed. 6. Admittedly, the seller has not been present before the Court and the petitioner has not taken any steps to summon, as per Section 81 of the TNVAT Act, 2006. Therefore, I am inclined to set aside the order passed by the respondent in TIN No.33434120415/2014-2015, dated 16.11.2020 and remand back the matter to the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
