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        <h1>Court affirms VAT assessment for 2014-2016, stresses need for evidence in reassessment.</h1> <h3>M/s Jayashree Agencies Versus The Assistant Commissioner (CT) (FAC)</h3> The Court upheld the assessment under the Tamil Nadu Value Added Tax Act, 2006 for the years 2014-2016 based on inspection findings and proposed reversal ... Reversal of input tax credit - Section 19(20) of the said Act - TNVAT Act - Held that: - as there is a duty cast upon the dealer to produce necessary documents and evidence to substantiate their stand. Even the circular states that the Assessing Officer should take into account the concrete evidence available. It is dealer's responsibility to make available the concrete evidence, which the petitioner failed to do. Petitioner have not received discounts after issuance of tax invoice without disturbing the tax component, this Court is inclined to grant one more opportunity to the petitioner to submit such documents - petition allowed by way of remand. Issues involved: Assessment under Tamil Nadu Value Added Tax Act, 2006 for the years 2014-2016 based on inspection findings, failure to maintain required documentation, proposed reversal of input tax credit due to discounts received, petitioner's objections, lack of documentary proof, failure to provide further opportunity for producing documents, interpretation of circular issued by Commissioner of Commercial Taxes, duty of dealer to provide evidence, granting one more opportunity to submit documents.Analysis:1. Assessment based on Inspection Findings: The petitioner, a dealer in electronic goods, was assessed under the Tamil Nadu Value Added Tax Act, 2006 for the years 2014-2016 following an inspection by Enforcement Wing Officials. The respondent proposed to revise the assessments due to identified defects in maintaining records as per the Act and Rules.2. Proposed Reversal of Input Tax Credit: The respondent pointed out major defects related to the maintenance of purchases, sales records, and input tax credit claims by the petitioner. Specifically, the issue arose from discounts received on purchases, where the petitioner was expected to reverse input tax credit under Section 19(20) of the Act, which the petitioner contested in their objections.3. Petitioner's Objections and Lack of Documentary Proof: The petitioner contended that discounts received after issuing tax invoices should be adjusted through credit notes without affecting the tax component. However, the respondent, after considering objections, passed assessment orders stating that the petitioner failed to provide documentary proof supporting their claims, leading to a lack of acceptance of the petitioner's contentions.4. Opportunity for Producing Documents: The Court noted that the respondent did not provide the petitioner with a further opportunity to produce necessary documents, which could have influenced the assessment outcome. The Court highlighted the importance of dialogue and discussion in assessment proceedings, emphasizing the need for a dealer to have a chance for a personal hearing, especially in cases involving factual disputes.5. Interpretation of Circular and Dealer's Duty: The petitioner referred to a circular issued by the Commissioner of Commercial Taxes, arguing that the respondent did not adhere to the directions outlined in the circular. However, the Court emphasized the dealer's responsibility to provide concrete evidence to support their claims, stating that the petitioner failed to fulfill this obligation.6. Granting One More Opportunity: Despite not setting aside the impugned orders, the Court decided to grant the petitioner one more opportunity to submit relevant documents and evidence supporting their contentions. The Court directed the petitioner to treat the assessment orders as show cause notices and submit objections along with necessary evidence within a specified timeframe for a reassessment to be conducted in accordance with the law.

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