2019 (3) TMI 1083

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the petitioner that in the impugned assessment order, the respondent has not taken note of the fact that both the petitioner who is a purchaser of the goods as well as the other end sellers, namely, Tvl.PMR Agencies (TIN No.33465822380) and Tvl.PSS Jeyam & Co (TIN No.33815922078) have reported their respective sales and purchases. According to the petitioner, there was no request made by the respondent either to the petitioner who is the purchaser or to the other end sellers calling upon them to produce the copies of the invoices/purchase orders and other relevant documents pertaining to the said purchases made by the petitioner. According to the petitioner without giving an opportunity to produce the relevant documents pertaining to th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t, 2006 and they come within the same tax circle as that the petitioner and if any further clarification is required, the respondent could have also requested the other end sellers for clarification. 5.The learned counsel for the petitioner drew the attention of this Court to the impugned assessment order and submitted that the aforesaid objections raised by the petitioner was not duly considered by the respondent. He also drew the attention of this Court to the Hon'ble Division Bench this Court, in the case of Assistant Commissioner (CT), Presently Thiruverkadu Assessment Circle, Kolathur, Chennai Vs. Infiniti Wholesale Limited reported in [2017] 99 VST 341 (Mad) and submitted that even if the selling dealer failed to file returns o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the petitioner is that the original tax invoices pertaining to the sales effected by the petitioner were not produced to the respondent. Admittedly, no request was made either to the petitioner or to the other end sellers requesting them to produce copies of invoices. Further, both the other end seller as well as the petitioner who is a purchaser belong to the same tax circle under the respondent. The decision of the Hon'ble Division Bench of this Court in the case of Assistant Commissioner (CT), Presently Thiruverkadu Assessment Circle, Kolathur, Chennai Vs. Infiniti Wholesale Limited reported in [2017] 99 VST 341 (Mad) cited by the learned counsel for the petitioner has held that even if selling dealer fails to file returns or disclos....