9911796707
TMI Blog2017 (10) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... e not produced any evidence that they have received more amount than the sale price. Further, the petitioner did not produce the prevailing market rate for the relevant period, viz., 2003-04. This averment is reiterated in more than one place in the parawise comments - the mater is remanded to the second respondent or fresh consideration, and petitioner is at liberty to produce all necessary docum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 25.11.2016, and consequently, to direct the second respondent to pass orders afresh by discussing grounds in the Appeal Memorandum in Form X dated 28.12.2014, filed under Section 51 of the TNVAT Act, 2006. 3. The petitioner has impugned the order passed by the second respondent, viz., the Appellate Deputy Commissioner (CT) Salem, in A.P.No.TNGST -1/15, dated 25.11.2016. The said Appeal P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ond Respondent, and in the Memorandum of Grounds of Appeal, the petitioner has made certain factual submissions to substantiate their claim that they had, in fact, sold SKO at a price lesser than what they have purchased. The Appellate Authority, by the impugned order has rejected the petitioner's claim on the ground that they have not produced documentary evidence that the market price of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court since April 2017; the matter has been adjournment from time to time, and there is an order of interim stay in operation, is not inclined to keep the Writ Petition any further, at the same time, would not venture into the factual enquiry as to whether the petitioner has produced the documents before the Assessing Officer or not. For the purpose of the early resolution of the dispute, and so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the second respondent, then, the second respondent shall close the proceedings on the said ground. However, if such order is passed, then, the petitioner would not be justified in once again approaching this Court, but has to avail other remedies available under the Act, if they are aggrieved by such orders. 8. In the result, this Writ Petition is allowed on the terms, as indicated above. No co ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
