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TMI Blog2024 (12) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... i Kumar For the Respondents : Mr.C.Harsharaj Additional Government Pleader ORDER In this writ petition, the petitioner has challenged the impugned Assessment order dated 26.11.2021, wherein, demand has been confirmed against the petitioner for a sum of Rs. 18,16,522/- together with penalty of Rs. 9,08,261/- under Section 27(4)(1) of the TNVAT Act, 2006. 2. The specific case of the petitioner i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion. After the receipt of the impugned order, the petitioner appears to have sent a complaint to the second respondent requesting the second respondent to investigate and to initiate steps to find out as to who could to have utilised the Login ID of the petitioner for transacting with the petitioner's VAT and CST registration and file a return to facilitate wrongful availing of input tax cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment Circle dated 06.07.2022, which has been signed by him and another counter affidavit filed by one G.Kumaresan from the office of the Assistant Commissioner (ST), Gummidipoondi Assessment Circle dated 19.06.2024. 5. A reading of these two counter affidavits and also letter of the petitioner which has been enclosed at Page No.27 seems to indicates that the said letter was sent on 25.12.2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vent, whether indeed transaction was carried out by the petitioner during the period in dispute in the year 2016-2017 or not is to be verified from the electronic file and IP address which the Department will have in its possession. 6. Under these circumstances, this Writ Petition is disposed of by directing the respondents to verify as it from which IP address the transactions were made by for f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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