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TMI Blog2018 (8) TMI 528X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the original invoices as promised by the petitioner, he would have produced them and a decision on the basis of materials could have been taken. The observation made by the assessing authority would lead us to infer that he has taken the report submitted by the Enforcement Wing officials as gospel truth and passed orders being influenced by the same. Such an order is not fair and sustainable. The matter is remanded back to the respondent for fresh consideration - petition allowed by way of remand. - W.P (MD) No. 16447 of 2018 And W.M.P (MD) No.14595 of 2018 - - - Dated:- 26-7-2018 - MR. M. GOVINDARAJ, J. For The Petitioner : Mr. S. Karunakar For The Respondent : Mrs.J. Padmavathi Devi Special Government Pleader ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jections submitted by the petitioner. Further, the petitioner having given sworn statement before the Enforcement Wing officials, he cannot take a different stand while filing the objections. Therefore, the proposals sent by the respondent were confirmed by way of an order passed in the above proceedings. 6. The learned Counsel for the petitioner would contend that in the objections submitted by him itself, he has clearly stated that they are ready to produce the original invoices for verification before the respondent as the original invoices cannot be sent along with the objections. Further, it is well settled that the statement given before the Enforcement Wing officials will not amount to admission and that the payment of tax also is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e material documents to the dealer in a personal hearing. Only because a statement is obtained from the petitioner, it cannot be said that they have admitted the defects pointed out by the Enforcement Wing officials at the time of inspection. 11. Presumably, the collection of cheque towards a portion of tax amount could have been on compulsion exerted on the dealers. Therefore, the observation that the petitioner cannot approbate and reprobate after giving sworn statement before the Enforcement Wing officials, is not correct and sustainable. The surprise inspection is conducted only to find out the defects and discrepancies and evasion of tax made by the dealers. Once surprise inspection is conducted and report is submitted, it is incumb ..... X X X X Extracts X X X X X X X X Extracts X X X X
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