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TMI Blog2018 (5) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... e should revise the assessment. Though the revision notices are consequent upon a VAT Audit conducted in the business premises of the petitioner, that by itself will not be a reason for not submitting objection to the notice. Writ petitions are disposed of by directing the petitioner to submit comprehensive reply to all the revision notices received by them within a period of 15 days' from the date of receipt of a copy of this order - Petition disposed off. - W.P.Nos.9791 to 9798 of 2018 W.P.No.9791 of 2018 - - - Dated:- 20-4-2018 - T. S. Sivagnanam, J. For the Petitioner : Mr. K. Senguttuvan For the Respondents : Mr. M. Hariharan ORDER Heard Mr.K.Senguttuvan, learned counsel for the petitioner and Mr.M.Hariharan, l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registered place. Therefore, the first respondent stated that the sales were completed within Tamil Nadu and the sales are only local sales and not interstate sales. Further, the other State addresses shown in the sale invoices are not sufficient to prove that the sales are interstate sales and therefore called upon the petitioner to produce documents such as lorry receipts, check post documents, etc., to prove that the goods have actually moved to other State and the sale is interstate sale. The first respondent further stated that upon failure to produce those documents, the sales will be treated as local sales and tax will be levied at the rate of 14.5%. 5. The petitioner's apprehension is that in spite of giving a detailed reply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C 207 (SC), submitted that the conditions laid down by the Hon'ble Supreme Court in the said decision are fully fulfilled in the transaction done by the petitioner. Further, by referring to the nature of transaction done by the petitioner, it is submitted that almost all the supplies are supported by Form C issued by the recipient. The petitioner apprehends that the first respondent would mechanically followed the instructions given by the second respondent and even if a reply is given to the revision notice, the same will not result in any proper consideration of the submissions of the petitioner. 9. In my considered view, the matter is yet to be concluded and assessment proceedings are yet to commence. Though it may be true that re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and deserves to be set aside forthwith. The assessing officer should bear in mind the above legal principle, when he proceeds with the assessment. 10. With these observations, these writ petitions are disposed of by directing the petitioner to submit comprehensive reply to all the revision notices received by them within a period of 15 days' from the date of receipt of a copy of this order. On receipt of the reply, the first respondent should afford an opportunity of personal hearing and independently consider the reply given by the petitioner to the revision notices without in any manner being influenced by any observation made by the enforcement officer and proceed to complete the assessment by passing a reasoned order on merits a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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