9911796707
TMI Blog2019 (2) TMI 2012X X X X Extracts X X X X X X X X Extracts X X X X ..... here is no other written communication sent by the petitioner to the respondent duly acknowledged by them requesting for producing details as well as documents pertaining to the alleged purchase of the petitioner from M/s. Britto Saw Mill and Timbers. Admittedly, there is a statutory appellate remedy under Section 51 of the TNVAT Act, 2006 available to the petitioner, which he has not exercised in the instant case. The reason given by the petitioner for not exercising the statutory appellate remedy cannot be accepted by this Court, since there is no acknowledgement made by the respondents that a request was made by the petitioner for production of details and documents pertaining to the alleged purchases made by the petitioner from M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... granted to the petitioner in the assessment proceedings by the second respondent. According to the petitioner, the documents sought for by him as mentioned in paragraph-6 of the affidavit were not provided by the second respondent during the enquiry conducted by them. But, according to the petitioner arbitrarily, the second respondent passed the impugned assessment order stating that the petitioner has not reported to the respondent, the purchase of 102.183 cbm of imported Kwilla Logs from one M/s. Britto Saw Mill and Timbers for a sum of ₹ 37,05,000/-. Based on the alleged purchase, the respondent sought to revise the assessment under Section 27 of the TNVAT Act and also levy tax as well as penalty. 3. It is also the case of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is a statutory appellate remedy under Section 51 of the TNVAT Act, 2006 available to the petitioner, which he has not exercised in the instant case. The reason given by the petitioner for not exercising the statutory appellate remedy cannot be accepted by this Court, since there is no acknowledgement made by the respondents that a request was made by the petitioner for production of details and documents pertaining to the alleged purchases made by the petitioner from M/s. Britto Saw Mill and Timbers, except an averment made by the petitioner in the affidavit in support of the writ petition that he made a personal request to the second respondent for production of the details and documents pertaining to the alleged transaction. 6. Tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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