2018 (8) TMI 528

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the respondent to pass order afresh after affording opportunity of personal hearing within such time as may be directed by this Court. 2. Mrs.J.Padmavathi Devi, learned Special Government Pleader takes notice for the respondent. 3. By consent, the writ petition is taken up for final disposal. 4. The petitioner is a registered dealer under the Tamil Nadu Value Added Tax Act, 2006 [in short 'TNVAT Act'] and doing electrical and hardware business. He submitted his returns for the assessment year 2016-17. On 21.01.2016 and 22.01.2016, the Enforcement Wing officials have conducted surprise inspection in the place of business of the petitioner and found that certain defects. On the basis of the report submitted by the Enforcement Wing ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ave been produced before the Enforcement Wing officials at the time of inspection conducted at the place of business. Having failed to produce the same for verification before the inspecting officials and failure to produce the same along with the objections, would clearly show that the petitioner has indulged in evading of tax and made a wrongful claim of Input Tax Credit. Therefore, considering all these aspects, the respondent has passed the order, which is sustainable in law and does not require any interference. 8. I have considered the submissions made by both the parties. 9. Admittedly, the petitioner while filing his objections, has given an undertaking that he will produce the original invoices before the respondent. It is well s....