https://www.taxtmi.com/caselaws?id=428532 The High Court set aside the initial assessment order under the TNVAT Act and CST Act for the assessment year 2016-2017 due to allegations of bill trading activity and lack of actual movement of goods between related parties. The appellant's writ petition was dismissed for failure to provide transport documents, leading to a writ appeal. The appellant paid Rs.40 lakhs and was granted another opportunity to submit relevant materials. The Court remanded the matter for reevaluation, directing the appellant to provide necessary documents promptly. The focus was on the appellant's obligation to present comprehensive evidence for a fair reconsideration by the respondent. en-us Fri, 02 Sep 2022 00:00:00 +0530 Tue, 04 Oct 2022 08:51:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428532 The High Court set aside the initial assessment order under the TNVAT Act and CST Act for the assessment year 2016-2017 due to allegations of bill trading activity and lack of actual movement of goods between related parties. The appellant's writ petition was dismissed for failure to provide transport documents, leading to a writ appeal. The appellant paid Rs.40 lakhs and was granted another opportunity to submit relevant materials. The Court remanded the matter for reevaluation, directing the appellant to provide necessary documents promptly. The focus was on the appellant's obligation to present comprehensive evidence for a fair reconsideration by the respondent. Case-Laws VAT and Sales Tax Fri, 02 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428532