2017 (7) TMI 506

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.... The petitioner, in these Writ Petitions, is before this Court, challenging the orders passed by the first respondent, Assessing Officer of the petitioner, dated 21.11.2016, by which, the petitioner's applications, under Section 84 of the Tamil Nadu Value Added Tax Act, 2006, (henceforth, referred to as 'TNVAT Act) have been rejected. 3. The facts of the present case are very peculiar. i) The petitioner is a registered dealer on the file of the first respondent, under the provisions of TNVAT Act. Having obtained such registration in the year, 2006, the petitioner is stated to be a dealer in stationery items and cell phone accessories, and claims that, they are small time dealer. The Audit Authorities of the respondent/Department a....

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.... audit slips. After securing such information, which, according to the petitioner, was insufficient and inadequate to make assessment on the petitioner, the petitioner approached the Income Tax Authorities, Customs Authorities, one of the Bank, where, the transaction was said to have taken place, and it appears that the statement has also been recorded from the petitioner by the Income Tax Department, and with all these facts, submitted applications under Section 84 of the TNVAT Act before the first respondent/Assessing Officer seeking rectification of the assessment orders. iv) It was pointed out in the Petitions that, except, for the audit report, there is no other incriminating evidence, supporting the allegation against the petitioner.....

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....d, including the elaborate counter affidavit filed by the first respondent, it is seen that the materials available with the respondent/Department to issue show cause notice for the assessment year 2010-11, dated 21.03.2013, is the audit slip, dated 26.11.2012. Similarly, the materials available for issuance of show cause notice for the assessment year 2011-12, dated 24.12.2013, is the audit slip, dated 10.07.2013. When the petitioner's case is that, they have not carried out any such business involving huge transactions, and he has approached the Customs Department, Income Tax Department and the Banks, where, transactions have been effected and statement appeared to have recorded from the petitioner, and according to the petitioner, no....