TMI Blog2024 (1) TMI 1017X X X X Extracts X X X X X X X X Extracts X X X X ..... t the petitioner has all the original tax invoices in its custody and would produce the same for inspection by the Assessing Officer. The third finding relates to alleged non-submission of the purchase ledger account. Regarding this submission, learned counsel for the petitioner pointed out that the relevant ledger accounts were provided. The conclusion that follows is that the Assessing Officer did not duly consider documents such as invoices, declaration letters and bank statements, which were provided by the petitioner, and thereafter indicate as to why those documents do not adequately satisfy the requirement of establishing the genuineness of purchase in respect of the ITC claim - these writ petitions are disposed of by remanding th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. 13471 of 2022 2011-12 Rs. 5,44,252/- 2. 13475 of 2022 2012-13 Rs. 9,63,351/- 3. 13473 of 2022 2013-14 Rs. 11,49,504/- 4. 13477 of 2022 2015-16 Rs. 3,66,546/- 3. The aforesaid notice was replied to by the petitioner in February, 2017 by enclosing sample copies of invoices along with corresponding ledger accounts, declaration certificates received from certain sellers and copies of their returns. The receipt of these documents was duly acknowledged by the respondents. Later ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. By referring to Rule 10(2) of the TNVAT Rules, 2007 read with Section 19(13) of the TNVAT Act, he submits that a registered dealer is under an obligation to produce the original tax invoice in support of the ITC claim. By inviting my attention to the impugned order at page 224 of the typed set, learned counsel points out that original tax invoices were not produced by the petitioner. He also points out that the impugned order records that purchase ledger accounts were not submitted by the dealer. By referring to the reply issued by the petitioner in January, 2017 to the first show cause notice, he points out that the petitioner provided sample copies of invoices and declaration certificates from certain sellers. On the basis of sample in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Invoices. In the absence of the Original Tax Invoices as required under Rule 10(2) and 10(2-A) of the TNVAT Rules, 2007 the verification and genuineness of transaction of purchases could not be made only for non-submission of the Original Tax Invoices by the dealer. The dealer as not furnished the copy of the Ledger Account of Purchases. In the absence of the Purchase Ledger Account, the verification and genuineness of transaction of purchases with reference to payments made through Bank could not be made only for non-submission of the Purchase Ledger Account maintained by the dealer. 8. The first finding mentioned above is vague and does not refer to specific documents. As regards the second finding, Rule 10(2) of the TNVAT Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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