TaxTMI 
TaxTMI 
2020 (5) TMI 497
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....lier, the petitioner was issued with 4 different revision notices all dated 28.1.2015 for the above assessment years. The petitioner reply to the above notice which culminated in 4 separate assessment orders dated 2.3.2015. The petitioner challenged these orders before this court in W.P.Nos. 9717-9720 2015. By a common order dated 1.4.2015, the impugned orders were set aside. The operative portion of the said order read as under:- "11.It is made clear that the petitioner is directed to appear in person and produce the documents required by the respondent duly attested by the seller on or before 30.4.2015 and on receipt of such documents, the respondent is directed to consider the same and after conducting enquiry and giving the pet....
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....ted 29.4.2016, this court had also granted an interim order for a period of 6 weeks. Thereafter, again 4 separate notices dated 18.4.2016 were issued to the petitioner for the respective assessment years. 6. Pursuant to the last mentioned notices dated 18.4.2016 for the respective assessment year, the petitioner once again filed separate objections dated 5.5.2015 for the respective assessment year. Pursuant to the aforesaid objection and hearing, the impugned orders have been passed by the respondent for the respective assessment years. 7. Heard learned counsel for the petitioner and for the respondent. The respondents have not filed a counter in the present writ petition. However, oral submissions were made on instructions. Cor....
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.... The Assistant Commissioner (CT) - made in W.P.No.1569 of 2018 dated 25.01.2018; iii.Assistant Commissioner (CT), Boaradway Assessment Circle, Chennai V. Bhairav Trading Company - (2016) 96 VST 315 (Mad); iv.Assistant Commissioner (CT) Vs. Infiniti Wholesale Ltd.(2017) 99 VST 341 (Mad); v.Althaf Shoes (P) Ltd. Vs. Assistant Commissioner (CT) - (2012) 50 VST 179 (Mad); vi.Jinsasan Distributors V. Commercial Tax Officer (CT) - (2013) 59 VST 256 (Mad) - ; vii.M/S.Rinku Steel Industries Assistant Commissioner (CT) - (2013) 60 VST 283 (Mad) ; viii.M/s.Aassaan Globel Trade Vs. The Assistant Commissioner (CT) - made in W.P.Nos.25996 to 25998 of 2014 dated 17.10.2014 ; ix.Infiniti Whole....
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....ph 8(a) to (b) of the written objection dated 5.5.2016, it has been stated as follows:- "a. All purchases and sales were made within Chennai, b. We get orders from our customers over phone, ultimately we place orders for supply of material to the buyer covered by tax invoices issued by us. c. The goods were transported only through bullock carts in the night from the seller place of business to the buyer's place of business. d. The transfer charges includes the price of goods. We sold the goods purchased from our vendors duly Value-Added and transport charges for which we have paid taxes also. e. It is submitted that as per rule 6 (2) (a) of the T.N. VAT Rules, no movement register records need to be main....
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.... orders preferably within a period of 3 months from date of receipt of this order. 20.Accordingly, the impugned order is set aside. Petitioner is required to file a consolidated final reply to all the notices for the respective assessment years together with such evidence as may be available with the petitioner to substantiate the claim for input tax credit. 21.The Respondent as a quasi judicial officer under the provisions of the Tamil Nadu Value-Added Tax Act, 2006 shall be guided by the principle of preponderance of probability. The respondent is expected to arrive at a fair conclusion on facts as to whether the quantum of goods sold in each of the invoice would justify a conclusion that there was a possibility of supply of goods w....