9911796707
TMI Blog2024 (1) TMI 1017X X X X Extracts X X X X X X X X Extracts X X X X ..... pect of a specific assessment year pursuant to notices issued under Section 27(2) of the Tamil Nadu Value Added Tax Act, 2006 (the TNVAT Act). 2. The petitioner is a registered dealer under the TNVAT Act and had filed VAT returns in respect of the relevant assessment periods. Pursuant to an audit by the Enforcement Officials, a show cause notice was issued to the petitioner in November, 2016. In such show cause notice, four defects relating to Input Tax Credit (ITC) claims were pointed out, and the petitioner was called upon to show cause as to why ITC should not be reversed. The admitted position is that defects Nos.1 to 3 were responded to and stand resolved. In effect, these writ petitions are concerned with defect No.4, which relates t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d orders refer to the documents submitted by the petitioner, but the said documents were not taken into account while rejecting the ITC claim of the petitioner. Learned counsel also pointed out the finding recorded in the impugned order to the effect that the genuineness of the transactions of purchases could not be verified due to non-submission of documents by the dealer. In the face of the submission of documents at various points of time by the petitioner, it is submitted that these findings are unsustainable. 5. In response to these submissions, Mr.C.Harsha Raj, learned Additional Government Pleader, submits that a person availing ITC is under an obligation to establish the genuineness of the transaction by submitting all relevant doc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppliers and Annexure - II of the buyer reflecting the turnover and tax paid. After noticing these documents, the assessing officer did not examine these documents, assess the materiality and weight thereof and set out why these documents do not establish the genuineness of purchases allegedly made by the petitioner. 7. Instead, the following findings were recorded in the impugned order: "As an assessing Officer, the transaction has to be verified as per the above circular instructions. In view of the above circular instructions, the verification and genuineness of transaction of purchases could not be made only for non-submission of the related documents by the dealer. As an assessing Officer, the transactions has to be verified based ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equately satisfy the requirement of establishing the genuineness of purchase in respect of the ITC claim. For such reason, I am inclined to interfere with the orders impugned and the said orders are quashed. As a corollary, these writ petitions are disposed of by remanding these matters for re-consideration by the Assessing Officer. The petitioner is granted leave to produce all supporting documents, including the original tax invoices, to support its ITC claim provided such documents are submitted within two weeks from the date of receipt of a copy of this order. Upon receipt of such documents and after providing a reasonable opportunity to the petitioner, the assessing officer shall complete fresh assessments within a period of four weeks ..... X X X X Extracts X X X X X X X X Extracts X X X X
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