https://www.taxtmi.com/caselaws?id=406628 The High Court held that the Appellate Authority can admit documents if they were available on record, overturning the Tribunal's decision to reject credit notes not submitted earlier. The Court ruled that the Assessing Officer must assess the genuineness of documents produced during appeal. It clarified that Section 63 of the TNVAT Act does not bar admitting documents at the appellate stage, emphasizing the need to consider accounts built from initial records. The Court allowed the tax case revision, favoring the dealer, and remanded the matter for reassessment based on genuine documents. en-us Mon, 29 Mar 2021 00:00:00 +0530 Mon, 19 Apr 2021 20:34:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406628 The High Court held that the Appellate Authority can admit documents if they were available on record, overturning the Tribunal's decision to reject credit notes not submitted earlier. The Court ruled that the Assessing Officer must assess the genuineness of documents produced during appeal. It clarified that Section 63 of the TNVAT Act does not bar admitting documents at the appellate stage, emphasizing the need to consider accounts built from initial records. The Court allowed the tax case revision, favoring the dealer, and remanded the matter for reassessment based on genuine documents. Case-Laws VAT and Sales Tax Mon, 29 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406628