9911796707
TMI Blog2017 (9) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent under the provisions of the Tamil Nadu Value Added Tax Act and the Central Sales Tax Act, engaged in the business of consumer products of general goods, grocery items, oil, etc., In these writ petitions, the petitioner has challenged the orders of assessment under the TNVAT Act, for the assessment years 2014-15 and 2015-16. 3. The respondent, for both the assessment years, issued notices, dated 22.08.2016 and 24.08.2016. It was alleged that, on verification of the Annexure-I of the monthly returns filed, it was noticed that the petitioner had claimed Input Tax Credit (ITC) on the local purchases effected from the local registered dealers, for which corresponding sales details have been noticed as mis-match and the details of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir genuineness of ITC claim. 6. Immediately, on receiving the said order, the petitioner submitted a representation on 04.01.2017, pointing out that they are running the super-market, they have been filing monthly returns in From-I, have been claiming Input Tax Credit and Out-put tax on monthly basis and they have filed all purchase bills with the respondent and most of the purchases are in the same assessment circle, namely, Ambur Assessment Circle. They have filed Annexure-I in the monthly returns, but the other end dealers have not filed Annexure-II with the petitioner's bill details and they shown only the total sales in Annexure-II, in cash sales only, and most of the sellers are doing the same mistake. Therefore, the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notices/circulars. If the other end dealers are registered within the same circle, the respondent should be aware of the same and should have made an attempt to verify the facts. 9. That apart, when completing the assessments based on mis-match between the details shown in the dealers returns and the details of the dealers at other end, this Court, in the case of J.K.M. Graphics Solutions Private Limited v. Commercial Tax Officer (2017) 99 VST 343 (Madras) has considered the matter and had given certain broad guidelines as to how the Assessing Officer have to undertake the exercise, by conducting thorough enquiry in consultation with the Assessing Officer of the other end. The Assessing Officer has also not followed the directions issued ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
