Case Law Details
Essar Steel India Ltd. Vs. Deputy Commissioner (CT) II (FAC) (Madras High Court)
Two errors have been committed by the respondent Assessing Officer while making such observation. Firstly, the respondent did not call for any such specific document. Secondly, non furnishing of the documents before the Enforcement Wing Officials is of little avail. When the revision of assessment proceeding has been taken up by the Assessing Officer, the Assessing Officer has to independently apply his mind, and assess the turnover. One more factual aspect to be borne in mind is that, the petitioner was deemed to have been assessed to tax under Section 22 (2) of TNVAT Act. The documents, which the respondent now insists upon are not statutorily required to be furnished by the petitioner while filing their monthly returns. Therefore, the respondent could not have taken such a stand that the petitioner did not produce documents. The respondent has ignored the specific request made by the petitioner, in their interim reply, in Para 3.5 that, if any other documents are required, the respondent may be pleased to inform them, so that, they may produce the same. These two glaring errors are sufficient to hold that the impugned assessment orders are totally un sustainable.
Full Text of the High Court Judgment / Order is as follows:-
Heard Mr. N. Murali, the learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, the learned Additional Government Pleader, accepting notice on behalf of the respondent. With the consent of the learned counsel appearing on either side, all these Writ Petitions are taken up for disposal. One more reason for taking up these Writ Petitions for disposal is on account of the glaring errors, which are apparent on the face of the impugned assessment orders, which requires no further documents to substantiate its validity.
2. The petitioner is a registered dealer on the file of the respondent, under the provisions of both the Tamil Nadu Value Added Tax Act, 2006 (henceforth, referred to as TNVAT Act) and Central Sales Tax Act, 1956, is a Large Tax Payers Unit.
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