High Court sets aside TNVAT assessment orders for 2011-15, remands case for fresh consideration.

The High Court allowed the writ petitions, setting aside the assessment orders under the TNVAT Act for 2011-12 to 2014-15. The case was remanded for fresh consideration, instructing the petitioner to obtain necessary details from the respondent, validate dealer registrations, raise objections within two weeks, and have assessments redone in compliance with the law. No costs were awarded, and related miscellaneous petitions were closed.

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Issues:
Challenge to assessment orders under TNVAT Act for 2011-12 to 2014-15 based on reversal of input tax credit due to transactions with registration cancelled dealers, discrepancies in purchase turnovers, and lack of details provided by the assessing officer.

Analysis:
The petitioner, a registered dealer under TNVAT Act and Central Sales Tax Act, contested assessment orders for multiple years, citing three grounds for reversing input tax credit related to transactions with dealers whose registrations were cancelled, discrepancies in purchase turnovers, and lack of details provided by the assessing officer. The petitioner argued that the vendors were active dealers at the time of transactions and questioned the reliance on the Department's Intranet website for verification. The High Court observed that despite the petitioner's requests for specific details, the assessing officer did not provide them before completing the assessments. Consequently, the Court decided to remand the matter to the respondent for fresh consideration. The petitioner was instructed to request necessary details from the respondent, demonstrate the validity of dealers' registrations, submit additional objections within two weeks of receiving details, and then the assessments would be redone in compliance with the law.

In conclusion, the writ petitions were allowed, the impugned orders were set aside, and the case was remanded for fresh consideration. The petitioner was directed to seek required details from the respondent, provide proof of valid dealer registrations, submit additional objections within two weeks, and the respondent was tasked with re-doing the assessments in accordance with the law. No costs were awarded, and connected miscellaneous petitions were closed.

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