2016 (9) TMI 665

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....Mrs.G.Revathy, Assessing Officer was directed to be present in Court for assisting the Court. Accordingly, the Assessing Officer is present in Court along with necessary instructions. 2(i) The petitioner who is a registered dealer on the file of the respondent, under the provisions of the Tamil Nadu Value Added Tax, 2006 [TNVAT Act], and Central Sales Tax Act, 1956, has come forward with W.P.No.28573 of 2016, for issuance of directions to the respondent to furnish the records in support of the alleged purchases and sales effected through containers, and for permitting the petitioner to conduct the cross examination of the 3rd parties as per the request made by the petitioner vide their representation dated 27.06.2016 and conduct a detail....

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...., 11.09.2014 and 22.09.2014, by the Enforcement Wing Officials. Though inspections were conducted during 2014, the Assessing Officer would state that she has received the copy of the report from the Assistant Commissioner (CT), Central Enforcement Wing, Zone-1, only in January, 2010, after which the pre-revision notices have been issued. 5.The learned Additional Government Pleader has produced the Assessment File maintained by the respondent, from which it is seen that the issues referred to in the pre-revision notices, are verbatim repetition of the report of the Enforcement Wing. Thus, it appears that the respondent has not taken a decision in the matter, but, has verbatim extracted the observations of the Enforcement Wing Officials. ....

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....t them to submit explanation for the alleged transactions in the absence of correct and complete records. Further, the dealer has also requested the Department to take stringent efforts to detect the person who has made all those transactions by fraudulently using their name and style of business, TIN Number and CST Number to evade tax due to the Government. In fact, the Assessing Officer has also extracted the observations of the Enforcement Wing officials, where the Officials of the Enforcement Wing has recorded that they have not accepted the stand taken by the dealer. 8.Be that as it may, now the factual position has been clarified by the Assessing Officer herself and it is clear from the records that the Assessing Officer does not h....