TMI Blog2022 (11) TMI 685X X X X Extracts X X X X X X X X Extracts X X X X ..... er by producing few affidavits of persons whose names were in the slip. This is long after the assessment notice was issued on 31.12.1998. Further, Section 38B clearly stipulates that reasons has to be recorded in writing by the Appellate Assistant Commissioner that he has considered such document as genuine and failure to produce the same before the Assessing Authority was beyond the control of the dealer. Thus, the Appellate Assistant Commissioner committed an error in allowing the petitioner's appeal based on affidavits of so called persons whose name were there in the slips - the order of the Tribunal does not warrant any interference. The Writ Petition is dismissed. - W.P.No.23045 of 2007 - - - Dated:- 20-10-2022 - Honou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ips- 7,51,430 75,143 1,12,716 Section 7(A) - 3,26,709 13,068 19,603 3. The impugned order is assailed on the ground that the Tribunal ought not to have reversed the well considered order of the Appellate Commissioner dated 30.03.2001 in A.P.No.1212/2000. It is submitted that the petitioner has explained the list as 'quotations' which was accepted by the Appellate Commissioner in the aforesaid order. It is further submitted that though under section 39B(2) of the TNGST Act, the Appellate Deputy Commissioner or the Appellate Assistant Commissioner, as the case may be, shall not for the first time receive in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t on 31.03.2000 and the order passed by the First Appellate Authority namely, Additional Appellate Assistant Commissioner(CT) and that of the Tribunal which has been impugned in this writ petition. 7. We are of the view that the order passed by the Appellate Tribunal is well considered and requires no interference. This Court, in exercising the power under Article 226 of the Constitution of India, is only concerned with decision making process and not decision per se. The fact on record also indicates that the attempt of the petitioner to distance himself from the liability was made only before the Appellate Commissioner by producing few affidavits of persons whose names were in the slip. This is long after the assessment notice was is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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