9911796707
TMI Blog2024 (8) TMI 777X X X X Extracts X X X X X X X X Extracts X X X X ..... d to few dealers, who have allegedly availed input tax credit on the strength of the invoices generated from the petitioner's TIN number. As far as the subject assessment year 2014-15 is concerned, the details have not been furnished, although the impugned order states that the petitioner has not produced any documentary evidence for the orders already passed for assessment year 2014-15 with respect to the audit points. Hence, the order, dated 20.08.2019 which stood quashed by order in W.P(MD)No.29434 of 2023, dated 13.12.2023 was correct and in accordance with law. For the first time a reference is made to the sale made by the petitioner to one Tv.Malarvizhi Constructions. This ought to have been informed to the petitioner before confi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been incorporated in the impugned order, dated 14.05.2024. However, no details of the alleged sale to third parties have been furnished to the petitioner. It is submitted that for the first time, a references made to the alleged sales made by the petitioner to various persons during the previous assessment years and that the impugned order is purely based on audit points raised by the Accountant General, Chennai. 4. The learned counsel for the petitioner would submit that the petitioner has given a complaint to the authorities to take action against those who have misused the petitioner's TIN number and department is reportedly prosecuting those who have misused the petitioner's TIN to facilitate wrongful availing of input tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14-15 is concerned, the details have not been furnished, although the impugned order states that the petitioner has not produced any documentary evidence for the orders already passed for assessment year 2014-15 with respect to the audit points. Hence, the order, dated 20.08.2019 which stood quashed by order in W.P(MD)No.29434 of 2023, dated 13.12.2023 was correct and in accordance with law. The operative portion of the impugned order reads as under: The dealers at this end have not produced the relevant documentary evidences for the orders already passed for 2014-15 with respect to audit points raised by the Accountant General, Chennai. Hence the order already passed by the Assessing officer is finaly correct and is accordance with law. Ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ass revision orders based on the order of Hon'ble High Court for the year 2014-15 as below: - Taxable Turnover redetermined Sales made to Tvl.Malarvizhi Constructions (TIN 33791703171-Ponneri Circle, Chennai) : Rs. 21,65,87,106 @ 5% Tax Due : Rs. 1,08,29,355- Tax Paid : -- Nil -- Balance : Rs. 1,08,29,355- A notice in Form 'O' is issued. Interest: It is also leviable interest at 2% for the payment of Tax due of Rs. 1,08,29,355- under Section 42(3) of the TNVAT Act-2006. 8. A reading of the above passages indicates that for the first time a reference is made to the sale made by the petitioner to one Tv.Malarvizhi Constructions. This ought to have been informed to the petitioner before confirming the demand vide impugned order, da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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