9911796707
TMI Blog2024 (8) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... esh Kumar, Tvl.S.Saravanan and Tvl.Kaleeswari Agencies through RPAD on 04.07.2022, 08.08.2022 29.08.2022. Two of these persons have acknowledged having received the summons. Summons issued to one of them was returned with the remarks ' no such addressee at the address '. The petitioner itself requested a voluntary arrangement for the cross-examination of these persons but failed to take any steps to bring them before the respondent. In my view, the petitioner's witnesses cannot be summoned by the Department. It is for the petitioner to bring them as witnesses. In any event, if the said witnesses are produced by the petitioner, it is for the Department to cross-examine them. Be that as it may, since the petitioner had deposited a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent for the Assessment Years 2010-2011 to 2015-2016 and the consequential demand notices dated 14.03.2024. 3. It appears that the petitioner claims that the petitioner had allowed the third parties to do Hotel and Restaurant business using the petitioner's VAT Registration. A surprise inspection was conducted by the Enforcement Wing in the premises of the petitioner on 24.03.2016. Based on the same, Revision Notices dated 07.03.2018 were issued to the petitioner which have culminated in the Revision Assessment Orders dated 18.03.2020. 4. Thereafter, the petitioner filed Petitions under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 on 21.08.2020, to rectify the error in the above Assessment Orders dated 18.03.2020. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ders vide order dated 29.04.2022. The petitioner was also directed to appear before the respondent for a personal hearing on 06.06.2022. 9. Pursuant to the aforesaid order dated 29.04.2022 in W.P.(MD) Nos.9014, 9049, 9061, 9071, 9093 9109 of 2022, the personal hearing notices dated 31.05.2022, 25.11.2022 11.01.2024 were issued to the petitioner. The petitioner also appeared on 06.06.2022 18.01.2024 which have culminated in the impugned Revision Assessment Orders dated 14.03.2024, against which, the present Writ Petitions have been filed (third round of litigation). 10. At the time of admission of these Writ Petitions, by an order dated 04.06.2024, the petitioner was directed to deposit a sum of Rs. 50,00,000/-. Pursuant to the same, the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the respondent. In my view, the petitioner's witnesses cannot be summoned by the Department. It is for the petitioner to bring them as witnesses. In any event, if the said witnesses are produced by the petitioner, it is for the Department to cross-examine them. 15. That apart, the petitioner has allowed its VAT Registration to be used by the so-called persons named above and therefore, it is for the petitioner to recover the tax liability, if any, from the said three named persons. 16. Be that as it may, since the petitioner had deposited a sum of Rs. 50,00,000/- as per direction of this Court, I am inclined to grant partial relief by quashing the impugned Revision Assessment Orders and remitting the case back to the respondent to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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