9911796707
TMI Blog2022 (3) TMI 630X X X X Extracts X X X X X X X X Extracts X X X X ..... ct - HELD THAT:- The Tribunal, on perusal of the stock register or the records relating to the case, has rendered a specific finding that there were interpolations made in the entries in the stock register and therefore, the plea of the petitioner cannot be accepted. Such a finding of fact rendered by the Tribunal is not required to be interfered with by this Court. On the whole, the various findings rendered by the Tribunal in the order, which is impugned in this writ petition, are based on material evidence over which this Court cannot interfere in exercise of the jurisdiction conferred under Article 226 of The Constitution of India. There is no illegality or perversity in the order passed by the first respondent-Tribunal, warranting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elating to stock transfer, the second respondent passed the order of assessment dated 30.06.2004 in which the sales suppression was estimated at ₹ 3,09,820/- besides adding 50% towards probable omission. In effect, the second respondent determined the total and taxable turnover at ₹ 60,51,611/- and ₹ 56,92,213/- respectively besides levying penalty of ₹ 29,153/- under Section 12 (3) (b) of the TNGST Act. 3. Aggrieved by the order of assessment dated 30.06.2004, the petitioner preferred an appeal before the Appellate Assistant Commissioner (CT), Coimbatore. The appellate Authority, by the order dated 26.10.2004 refixed the turnover estimated based on stock difference at 50% amounting to ₹ 20,520/- and deleted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the stock register has concluded that there are some corrections taken place in the stock register and hence, it cannot be relied upon. Even though the petitioner has proved that the stock available is in accordance with the entries made in the stock register and the damaged doors were not accounted for, it was not accepted by the first respondent without assigning any valid reasons. On the other hand, the appellate authority concluded that stock of damaged doors is quite possible in the trade and accepted the claim of the petitioner after verifying the stock register, which finding was erroneously set aside by the Tribunal. The appellate authority also accepted the plea of the petitioner that the damaged PVC doors are yet to be replaced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel therefore prayed for allowing this writ petition by setting aside the order dated 28.02.2007 passed by the first respondent-Tribunal. 6. On the other hand, the learned Government Advocate appearing for the second respondent submitted that only after inspection of the business premises of the petitioner, certain discrepancies have been unearthed. Based on the materials seized during such inspection, the Assessing Officer passed an order, which was partly interfered with by the appellate authority. As against the order of the appellate authority, the department went on appeal before the first respondent. The first respondent, while allowing the appeal concluded that the dealer had manipulated and have given fabricated figures. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erly appreciated by the first respondent-Tribunal while allowing the appeal filed by the second respondent herein. This submission of the counsel for the petitioner cannot be accepted inasmuch as the Tribunal, in para No.9 of the order, which is impugned in this writ petition, has specifically stated as follows:- 9. .......When the matter was before us, at the time of hearing, the dealer had produced the stock book and it was found that there was interpolations and the dealer was not able to correlate the entries in the stock book. So he was given time and the case which was taken up for hearing on 13.02.2007 was adjourned to 16.02.2007 for filing the required documents. When the case was again taken up for hearing on 16.02.2007, the de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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