TaxTMI 
TaxTMI 
2019 (3) TMI 508
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....rties, who had sold the goods for producing the records and for permitting the deponent to conduct the cross examination of third parties and conduct a detailed enquiry before proceeding with the revision notice in TIN No. 33634120402/2009-2010, 2010-2011 & 2011-2012 respectively dated 30.09.2015 and thereafter, permit the deponent to file their final objections and grant a personal hearing. 3. It is the case of the petitioner that he was originally a dealer in Stationery and Tobacco products and an assessee on the file of the respondent. He is a registered dealer under the Tamil Nadu Value Added Tax(TN VAT) Act. According to him, his mother used to purchase goods from the local registered dealers and she sold the same to the consumers. Ac....
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....on between the petitioner and the said purchasers. Therefore, in his letter dated 25.10.2015 to the respondents, the petitioner requested the respondent to verify the accounts of the alleged seller and relieve the petitioner from any demand. It was also informed to the respondents by the petitioner that the petitioner's business as a Proprietary concern was closed as early as in the year 2013. 5. According to the petitioner, since the respondent has proposed to rely on some particulars which is not available with the petitioner, the first respondent should furnish the particulars such as invoice copy, mode of transport, transporter's address and the mode of payment which has not been done so in the instant case. According to the pe....
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....he petitioner was not the Proprietor of the business but his mother was the Proprietrix. She died on 24.07.2015. According to the learned counsel for the petitioner, the petitioner became the Proprietor only from the year 2016 and was never involved in the business while his mother was alive and was the Proprietrix of the business. Since his mother is no more, all records pertaining to the period when she was the Proprietrix are not now available with the petitioner. Further, according to the learned counsel for the petitioner, considering the huge amount involved and the fact that the petitioner does not know the alleged seller, the petitioner must be given an opportunity to cross examine the seller of the alleged goods, in order to bring....