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TMI Blog2016 (10) TMI 747X X X X Extracts X X X X X X X X Extracts X X X X ..... t is the stand taken by the respondent, then, there was a duty cast upon the respondent to discuss about the nature of the documents produced by the petitioner and how he proposes to disbelieve those documents as to whether all the documents are liable to be rejected, etc. At one point of time, part of the transactions have been recognised by the respondent Department. The transaction made by the petitioner to a company at Sriperumbudur is not disbelieved at the hands of the purchasing dealer. In such circumstances, the respondent appears to have not conducted a thorough enquiry in to the matter, as it appears that the documents are voluminous and in a summary manner, the assessment was done for the 7 assessment years. With regard to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i, learned Additional Government Pleader (T) assisted by Mr.K.Venkatesh, learned Government Advocate (T) appearing for the respondent. 2. Since, the issue involved in all these writ petitions is identical, they were heard together and disposed of by way of this common order, with the consent of the learned counsel on either side. 3. The petitioner is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as the TNVAT Act ) and the challenge in these writ petitions is to the assessment orders under the TNVAT Act as well as the Central Sales Tax Act (hereinafter referred to as the CST Act ) for various assessment years. Since, the issues which have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... movement and (5)Penalty. The petitioner submitted its objections on 26.06.2015, furnishing the details and stating that every purchase invoice is accounted by seller and buyer and same transactions are reflecting in both parties VAT returns, then, where is the question of not paying tax on purchase arises ? And if there is enough credit available to take care of output tax payment then there is no question of tax liabilities. Further, the petitioner stated that the purchases made from the dealer in question has been accounted properly, i.e., invoice number, vehicle number (private vehicle) through which the goods were transported to the petitioner's premises in the computerised outward stock register maintained by them and the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner and during the course of the same, the petitioner has produced the documents such as sale register; purchase register; account confirmation copy of M/s.Steel Shoppe, Hosur; account confirmation copy of M/s.Steel Hypermarket India Pvt. Ltd., Hosur and Material inward outward register. Thus, in the light of the stand taken by the petitioner before the respondent in their objections and the documents which were placed along with the petitions and at the time of personal hearing, the exercise which was required to be done by the assessing officer is to conduct an enquiry. 8. Pre revision notices were issued to the petitioner disbelieving the transactions between the petitioner and M/s.Steel Hypermart India Pvt. Ltd. Admittedly, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red view, in an arbitrary and cryptic manner pointed out that the petitioner has not established the movement of goods by producing documents. In fact, the other issues are also correlatable to the said issue and therefore, if the finding rendered by the authority on the first issue is not correct then, automatically, it will have a cascading effect on the other issues as well. 10. It is not a case where the petitioner is not able to furnish details. But, the petitioner has furnished the details which have been brushed aside by the respondent while completing the assessment. This is evident from the stand taken in the counter affidavit. In paragraph No.10 of the counter affidavit, the respondent has stated as follows:- 10........ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstances, the respondent appears to have not conducted a thorough enquiry in to the matter, as it appears that the documents are voluminous and in a summary manner, the assessment was done for the 7 assessment years. 13. It is further pointed out by the learned Senior Counsel that with regard to the turn over omission, which appears for all the assessment years, the petitioner has stated before the Enforcement Wing Officials themselves that they are unable to cull out the details from bare perusal of the figures. Therefore, even after the issuance of show cause notice, while submitting their reply they sought for details such as Bill number etc. 14. Even this request has been rejected by the Assessment officer, as an after thoug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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