2016 (7) TMI 880

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.... 2. The petitioner, who is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Valud Added Tax Act, 2006, deals in Bullion and they have challenged the Assessment Orders passed by the respondent dated 29.01.2016 for the years 2008-09, 2009-10 and 24.02.2016 for the years 2010-11, 2011-12, 2012-13 and 2013-14. The petitioner was issued with notice dated 12.02.2014 stating that they have effected purchases in the month of June 2012 from M/s.Gajannanda Jewellary Maart Pvt. Ltd., Tiruppur and from October 2012 to December 2012 from Dugar Gold, Villupuram and that on verification of the other end dealers transactions through online, it is ascertained that the said dealers' Registration Certificates have....

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....end dealers has signed statements and they have enclosed the same. Couple of dealers have also issued a letter confirming the transaction between them and the petitioner. 5. The respondent, while completing the assessment, has referred to all the documents placed by the petitioner and after recording the stand taken by the petitioner, the respondent proposed to reverse the Input Tax Credit on the ground that moment details of commodity purchased have not been provided, Bank Statement in which cheques realized or debit entries made when online payments accepted and respective Certificate of Sufference of Tax from the Assessing Officer at the other end has not been furnished. 6. In my view, the manner in which the respondent has passed ....

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.... to complete the assessment on totally different grounds than what was mentioned in the pre-revision notice. Accordingly, the petitioner is entitled to succeed. 7. In the result, the writ petitions are allowed and the impugned orders dated 29.01.2016 and 24.02.2016 are quashed. The matter is remanded to the respondent for fresh consideration and to redo the assessment in accordance with law. No costs. Consequently, the connected miscellaneous petitions are closed. The copy of this order shall be communicated to the Principal Commissioner /Commissioner of Commercial Taxes, Chennai so that a Circular can be issued to the Assessing Officers as to how they should complete an assessment. In my view, the Assessing Officer has to adopt a ass....