9911796707
TMI Blog2007 (7) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... issue of verifying the source for obtaining the xerox copy of C forms does not arise and hence the prayer in the writ petition is not maintainable. In the present case, C forms were actually produced by the petitioner and they are not recovered or obtained from any other person. Therefore, when the petitioner themselves are the source of the documents there is no need to summon any third party so as to enable the petitioner to cross-examine them. Thus the request of the petitioner to invoke section 54A of the TNGST Act insofar as the C forms mentioned in the show-cause notice dated April 18, 2007, is concerned, it is not maintainable. X X X X Extracts X X X X X X X X Extracts X X X X ..... to be bogus, the authority proposed to assess a higher rate of tax and consequently a show-cause notice dated April 18, 2007 was issued as to why penalty at the rate of 150 per cent on the above difference of tax under section 9(2) of the CST Act read with section 12(3)(b) of the Tamil Nadu General Sales Tax Act, 1959 should not be levied. Objections were called for within 15 days from the date of receipt of this notice. The petitioner submitted a letter dated July 11, 2007 requesting the Commercial Tax Officer, Palladdam (1) to disclose the source of obtaining xerox copies of two C forms and from whom they were obtained and provide cross-examination of such parties; (2) in the case of ascertained information by the Department that the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the C forms revealed that the seal said to have been affixed by the officials was found to be irrelevant, as it contained the words "Commercial Sales Tax Office" only, without mentioning the station of the assessing officer and it was proposed to disallow the exemption sought for by the petitioner. He further submitted that the C forms were submitted only by the petitioner and not recovered from any third party or from other dealer. Therefore, the issue of verifying the source for obtaining the xerox copy of C forms does not arise and hence the prayer in the writ petition is not maintainable. Heard the counsel appearing for the parties and perused the records. Section 54A of the TNGST Act enables, "any assessing authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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