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TMI Blog2019 (2) TMI 1475X X X X Extracts X X X X X X X X Extracts X X X X ..... 019 is to an order dated 05.02.2019 passed by the Assessing Officer in response to a petition under section 84 of the Tamil Nadu Value Added Tax Act, 2006 (in short 'Act') dated 31.01.2019. 3. The petitioner is a Private Limited Company and is an assessee for the purposes of levy of Value Added Tax, on the file of the sole respondent herein. The petitioner is a trader in computer hardware and peripherals and filed regular monthly returns for the period 2014-15. The provisions of section 63-A provide for the auditing of accounts in certain specified instances by a Chartered Accountant. In the present case, the petitioner is admittedly subject to such audit. Form WW - Audit Report in terms of section 63-A of the Act was filed on 31.12.2015. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner was engaged in bill trading activity and had availed of an inflated and incorrect amount of Input Tax Credit. The petitioner was thus called upon to explain why the Input Tax Credit claimed for the period of 2014-15 not be disallowed. The notice stated that objections were to be filed on or before 21.11.2018 under threat of the proposal being confirmed along with levy of penalty. 7. On 20.11.2018, the petitioner wrote to the Assessing Officer stating that the Chartered Accountant was travelling to Vedaranyam to take stock of the damage caused by the Gaja Cyclone and it thus sought fifteen (15) days time to prepare and present their case. However, on 08.01.2019, the impugned order of assessment was passed confirming the proposal i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd one calling for the assistance of a professional. The reason for the non-availability of the Chartered Accountant is also a legitimate one, as seen from the letter of the petitioner dated 20.11.2018 stating that the CA had rushed to Vedaranyam to attend to the devastation caused in the wake of the Gaja cyclone. Perhaps the assessing authority could have waited or at least informed the petitioner that he does not intend to wait in which case the petitioner may have made alternate arrangements, but the assessing officer did neither choosing to pass the impugned order on 21.11.2018 itself. 12. Even thereafter, the petitioner has approached the Assessing Authority with a petition for rectification under section 84 though styled as a petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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