2015 (3) TMI 343

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....n timber business and admittedly an assessee under the KVAT Act on the files of the Commercial Tax Officer, Kasaragod. According to the petitioner, in spite of maintaining true and correct accounts which were submitted along with the returns for the year 2010-11 and paying the tax payable, the assessing authority issued a notice alleging that the revision petitioner though effected 12 purchases by purchasing timber from M/s. Oriental Timbers, Kochi, another registered dealer, has concealed the same while monthly returns were filed so far as the 12 purchases. According to the revision petitioner, they immediately replied the notice stating, the purchases were made by one Mr. C. G. Madhu, an agent using TIN number of the revision petitioner, ....

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....he Tribunal. Therefore, the revision petitioner is before us. 5. It is not in dispute that though the assessing officer made additions to the turnover, the appellate authority treated the same as penalty. The Tribunal ought to have looked into the contentions raised by the revision petitioner in order to upheld the opinion of the first appellate Tribunal. According to the revision petitioner, Mr. Madhu their agent, has clandestinely used TIN number of them to make alleged 12 purchases from M/s. Oriental Timbers. In order to appreciate the bona fides of the revision petitioner regarding their contentions they have placed on record annexures E14 and E13, the letter addressed to M/s. Oriental Timbers and the reply received from M/s. Oriental ....

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....their duty and obligation being the first seller. 8. It is also evident from the record that a complaint came to be lodged against Mr. Madhu in the court of Judicial Magistrate First Class, Kasaragod alleging fraud and cheating. 9. In the light of above materials, it is clarified that the stand of the revision petitioner is not a ruse to deny the purchases but they had taken further action against Mr. Madhu. Though these documents were not part of the scrutiny by the assessing officer at the time of assessment order by adding to the turnover the amounts shown in the purchase bills, subsequently when these details were brought on record, either the first appellate authority or the Tribunal ought to have paid attention to the contentions ra....