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of <h1>Court orders petitioner to present original documents for assessment. No costs awarded. Miscellaneous petitions closed.</h1> <h3>M/s. S.M.S. Stores Versus The Commercial Tax Officer, Uthamapalayam</h3> The court disposed of the writ petitions by directing the petitioner to provide an opportunity for the production of original documents for proper ... Input tax credit - validity of order - to afford an opportunity of personal hearing and consider the relevant records - Held that: - the petitioner has agreed to produce the original documents and taking the said circumstances in this particular case that the petitioner was totally incapacitated and he is not able to give a reply, the matter is remitted back to the authority concerned for giving an opportunity for production of originals and thereafter, pass an appropriate order - Petition disposed by way of remand - Decided in favor of the assessee. Issues:1. Writ of Certiorarified Mandamus for records in TIN 33685102451/2009-10 to 2013-142. Quashing of records as illegal, arbitrary, and against previous judgment3. Affording an opportunity of personal hearing and considering relevant records4. Petitioner affected by neurological disorder and business closure5. Request for one more opportunity to show no tax liability6. Requirement of original tax invoice for consideration7. Remitting the matter back to the authority for production of originalsAnalysis:1. The petitioner filed writ petitions seeking a Writ of Certiorarified Mandamus to call for records in TIN 33685102451/2009-10 to 2013-14 and to quash them as illegal and against a previous judgment. The petitioner also requested the respondent to provide an opportunity for a personal hearing and consider relevant records.2. The petitioner contended that due to a neurological disorder and business closure in 2013, he was unable to match the production with original documents, emphasizing the need for fairness in the assessment process. The court referred to a previous order highlighting that tax liability should be on the selling dealer if tax payment proof is provided by the purchasing dealer.3. Citing the precedent, the court emphasized that the liability for tax payment rests with the selling dealer unless proven otherwise. The petitioner requested another chance to demonstrate no tax liability. The court directed the petitioner to produce all relevant purchase documents for verification and allow the authorities to levy tax if necessary.4. The respondent argued that without the original tax invoice from the Selling Authority, the petitioner's claims could not be considered. However, considering the petitioner's incapacity and willingness to produce original documents, the court remitted the matter back to the authority for proper assessment after the production of originals.5. In conclusion, the court disposed of the writ petitions with the direction to provide an opportunity for the production of original documents and subsequent appropriate orders. No costs were awarded, and connected miscellaneous petitions were closed accordingly.
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