TMI Blog2014 (10) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... set aside and the matter is remitted back to the authority concerned for fresh consideration after affording sufficient opportunity to the petitioner to produce all the relevant documents as may be required by the authority - The petitioner shall deposit 25% of the total tax demanded as volunteered on or before 15.08.2014, failing which, the order of the respondent as of today, shall hold good. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il Nadu Value Added Tax Act, 2006 and under the Central Sales Tax Act, 1956. According to the petitioner, a show cause notice dated 21.04.2014 under Section 27 of the Act was issued proposing to revise the assessment based upon certain cross verification of the particulars as found in the returns filed by the petitioner and the turnover reported by certain third parties. A reply was submitted by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the TIN No., the petitioner cannot do anything, at least, if the authority had provided the address of the alleged dealers, the petitioner could have verified the same. The learned counsel for the petitioner would also submit that the petitioner to show its bona fides is prepared to deposit 25% of the demanded tax amount so that the matter can be remitted back to the authorities for fresh conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cordingly, the impugned order is set aside and the matter is remitted back to the authority concerned for fresh consideration after affording sufficient opportunity to the petitioner to produce all the relevant documents as may be required by the authority, however subject to the following conditions: The petitioner shall deposit 25% of the total tax demanded as volunteered on or before 15.08.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|