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TMI Blog2022 (10) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... oved by way of payment of transportation charges and loading/ unloading charges. The said order of assessment was questioned by the appellant by filing WP.No.9659 of 2022. Though the appellant / assessee raised very many grounds assailing the orders impugned in this writ appeal as well as in the writ petition, the learned counsel for the appellant submitted that in order to show their bona fide , the appellant, without prejudice to their right, has paid a sum of Rs.40 lakhs by way of demand draft dated 25.08.2022 bearing No. 370531 drawn on Yes Bank Limited, Mumbai, in favour of the Assistant Commissioner (ST) (FAC), Thiruvottiyur Assessment Circle, which was also received and acknowledged by the respondent - Conceding the payment of Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alue Added Tax Act, 2006 (in short, the TNVAT Act ) as also under the Central Sales Tax Act, 1956, (in short, the CST Act ) and they engaged in the manufacture of iron and steel. 2.2. According to the appellant, for the assessment year 2016-2017, they filed their return of income indicating the total taxable turnover of Rs.92,66,47,769/- and paid output tax of Rs.18,68,978.50 after adjusting the Input Tax Credit (ITC) claimed by them. While so, on 10.01.2017, the place of business of the assessee was inspected by the officers of the Enforcement Wing, during which, certain documents were seized and statements were recorded. Subsequently, based on the audit observations, the respondent sent a notice dated 29.11.2017, to which the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner dealer. 12. First time, the documents sought for by the Revenue had been given. When further time was sought for especially to substantiate the movement of goods from seller to buyer, those transport documents were sought for and the same were not filed by the petitioner by stating the reason that, both buyer and seller are located in the same campus ie., sister concern and hence there was no separate movement or transportation and no separate charges had been incurred by the seller dealer or by the petitioner in transporting the goods. 13. Only based on this stand taken by the petitioner dealer, the Revenue after having considered the said documents filed by them, has come to the conclusion, of course rightly, that this kin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duction of such documents by the dealer is that, the goods movement was between the purchaser and seller, which were sister concerns located in the same premises , then it is clear to come to a safe conclusion as has been arrived at by the Revenue, which is reflected in Para 7 of the impugned order. Therefore, this Court has no hesitation to hold that the impugned order is fully justifiable and sustainable and there is no reason, whatsoever available before this Court to show its indulgence for interfering with the said impugned order. 18. The petitioner also seems to have not filed any appeal against the impugned order and since it is also canvassed on merits before this Court, that has also been dealt with, which is inevitable, becau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant to produce the available documentary evidence to substantiate their claim and thereafter, pass orders, on merits. 5. In view of the above submissions made by the learned counsel for both sides and as agreed by them, this court, without going into the merits of the orders impugned herein as well as in the writ petition, sets aside the same and remands the matter to the respondent for fresh consideration. The appellant is directed to produce all the required documents to the respondent / assessing officer within a period of four weeks from the date of receipt of a copy of this judgment. On receipt of the documents, the respondent shall consider the same and pass appropriate orders, on merits and in accordance with law, after affording ..... X X X X Extracts X X X X X X X X Extracts X X X X
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