2015 (12) TMI 850

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....The case of the petitioner firm is that they are carrying on business of trading in child food products. The said firm is regularly filing its monthly returns and paying the tax properly. For the assessment year 2013-2014, the petitioner has filed its return and paid the tax properly. While so, the respondent has issued a notice on 02.02.2015 stating that the monthly returns of the petitioner were scrutinized through the department websites and it is found that the petitioner has effected purchase of goods and claimed Input Tax Credit, but the consignor has not disclosed the transaction made with the petitioner firm in their monthly returns and not paid the tax. Therefore, the respondent proposed to reverse the input tax credit and levy tax....

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....ssessment order was passed on 05.06.2015. The Writ Petitioner filed Writ Petition on 02.09.2015 that is to say that he has come before this Court, after the statutory period of 60 days prescribed under Section 51 of the Tamil Nadu Value Added Act. Now, the alleged arrear claimed by the petitioner firm is revenue of the Government. Further, as per Section 17 of the Tamil Nadu Value Added Tax, the burden of proof lies on the petitioner and the petitioner has to file original invoice before the assessing authority for claiming the Input Tax Credit, but the petitioner has produced a Xerox copy of the invoice bills, which is not acceptable by the respondent. That apart, the petitioner has not preferred an appeal before the Appellate Deputy Commi....