9911796707
TMI Blog2016 (11) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... ts, was not found in the TNVAT Act, that does not mean that the Assessing Officer can refuse to look into the Books of Accounts. The Assessing Officer, should bear in mind as to how the VAT regime works as it is a process of self assessment. Therefore, when the Assessing Officer takes up a case for revision of assessment, then obviously the dealer should be granted an opportunity to produce the Bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave been dismissed. Therefore, this is a fit case where the Appellate Authority should be directed to re-hear the appeal, examine the petitioner's Books of Account and then come to a conclusion. Petition allowed - matter remanded. - W.P.Nos.36728 & 36729 of 2016 & W.M.P.NOs.31566 to 31569 of 2016 - - - Dated:- 25-10-2016 - Mr. JUSTICE T.S.SIVAGNANAM For the Petitioner: Mr.D.Vijayakumar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner is that inspite of the petitioner having specifically taken a stand that after duly accounted for all the transactions in their Books of Accounts, the Accounting transactions cannot be treated as suppression and that the petitioner has not claimed any ITC on the unreported purchases and inspite of having produced the Accounts Books and copies of the Purchase Ledger extract, the App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se for revision of assessment, then obviously the dealer should be granted an opportunity to produce the Books of Accounts and other records to substantiate their stand. Therefore, the observation made by the Assessing Officer that he need not call for the Books of Accounts of the dealer is untenable. 5.When the petitioner approached the Appellate Authority viz. the second respondent with simil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rchases. Without doing so, the Appeal ought not to have been dismissed. Therefore, this is a fit case where the Appellate Authority should be directed to re-hear the appeal, examine the petitioner's Books of Account and then come to a conclusion. 7.Accordingly, the Writ Petitions are partly allowed and the orders passed by the second respondent in A.P.Nos.1020 and 1021 of 2015 (VAT) dated 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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