9911796707
TMI Blog2018 (8) TMI 528X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent to pass order afresh after affording opportunity of personal hearing within such time as may be directed by this Court. 2. Mrs.J.Padmavathi Devi, learned Special Government Pleader takes notice for the respondent. 3. By consent, the writ petition is taken up for final disposal. 4. The petitioner is a registered dealer under the Tamil Nadu Value Added Tax Act, 2006 [in short 'TNVAT Act'] and doing electrical and hardware business. He submitted his returns for the assessment year 2016-17. On 21.01.2016 and 22.01.2016, the Enforcement Wing officials have conducted surprise inspection in the place of business of the petitioner and found that certain defects. On the basis of the report submitted by the Enforcement Wing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been produced before the Enforcement Wing officials at the time of inspection conducted at the place of business. Having failed to produce the same for verification before the inspecting officials and failure to produce the same along with the objections, would clearly show that the petitioner has indulged in evading of tax and made a wrongful claim of Input Tax Credit. Therefore, considering all these aspects, the respondent has passed the order, which is sustainable in law and does not require any interference. 8. I have considered the submissions made by both the parties. 9. Admittedly, the petitioner while filing his objections, has given an undertaking that he will produce the original invoices before the respondent. It is well ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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. 13. In such circumstances, the impugned order passed by the respondent in TIN:33923464183/2016-17, dated 27.02.2018, is set aside and the matter is remanded back to the respondent for fresh consideration. The petitioner is directed to produce the original invoices as demanded by the respondent forthwith and after providing ample opportunity of personal hearing to the petitioner to put forward the objections or explanation, the respondent shall pass final orders on merits uninfluenced by the report of the Enforcemen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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