TaxTMI 
TaxTMI 
2021 (3) TMI 237
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....pellant and Mr. Mohammed Shaffiq, learned Special Government Pleader assisted by Mrs. G. Dhanamadhri, learned Government Advocate accepting notice for the respondent. 2. These appeals have been filed by the writ petitioner - dealer challenging the common order dated 27.6.2019 passed by the learned Single Judge in W.P.Nos.8461, 8462, 8464, 9239, 9242, 9247 and 9248 of 2019. By the impugned common order, the learned Single Judge refused to exercise writ jurisdiction on the teeth of the alternate remedy available to the dealer against the orders impugned in the said writ petitions, which were nothing but assessment orders passed under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (for short, the Act). 3. The first issue woul....
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....e matter, we need to mention that there are five issues arising for consideration in these cases. The major issue being levy of sales tax on the ground that there is abnormally low reporting of purchases when compared to the sale. This issue arises for all the assessments except for the assessment years 2012-13 and 2016-17. 7. The second issue is with regard to 'mismatch'. This issue arises for all the assessment years involved except for the assessment year 2016-17. However, it is seen that this has been kept in abeyance by the Department, as they evolved a procedure for verification by issue of internal guidelines. 8. The third issue is with regard to the check post movement where the Assessing Officer wanted to verify the t....
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....th regard to the issues pertaining to (i) short payment of tax, which arises for all the assessment years involved except for the assessment year 2016-16 and (ii) levy of tax on account of stock difference, which arises for the assessment year 2016-17 alone, the dealer has agreed to go before the Assessing Officer by producing details. 13. Therefore, the finding rendered in that regard by the Assessing Officer on (i) levy of tax upon verification of the check post movement details, (ii) short payment of tax and (iii) stock difference are set aside and the matters are remanded to the Assessing Officer for a fresh consideration after affording an opportunity of personal hearing to the authorized representative of the dealer. 14. With re....
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....ve purchase turnover and the percentage of tax has also been mentioned therein. The dealer further stated as follows : "You have not considered the opening stock as on 1.4.2013. Our opening stock as per balance sheet is Rs. 4,57,36,085.00, out of which, 75% of the value constitutes stock on Chennai unit amounting to Rs. 3,43,02,963.00 and amount of Rs. 88,12,889.00 being stitching and job work charges was also not considered which is under direct expenses reported in balance sheet which is to be added to purchase. Valuation of closing stock as per consolidated balance sheet is Rs. 5,21,41,736.00 out of which, Rs. 3,33,98,729.00 constitutes stock of Chennai unit. Thus, the total purchases amounting to Rs. 9,07,07,869.00. There is no....
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....rchase and sales invoice samples for verification. 20. The Assessing Officer rejected the said stand taken by the dealer stating that reconciliation was not properly done nor was supported by documentary evidence. 21. It was not clear as to whether there was any direction to produce documentary evidence. However, the fundamental issue is as to whether there could have been a revision of assessment on the grounds mentioned by the Assessing Officer solely due to the reason that the purchases reported by the dealer, in the opinion of the Assessing Officer, were abnormally low. 22. It is the settled legal position that revision of assessment cannot be done on surmises and conjectures, but should have foundational facts. Though the Asse....