2021 (7) TMI 586

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....espondent : Mr.S.Dhayalan Government Advocate ORDER This writ petition has been filed challenging the order passed by the respondent in TIN No.33434120415/2014-2015, dated 16.11.2020 and to quash the same and further direct the respondent to furnish the required documents and thereafter, summon the 3rd party viz. Tvl.VSSM Distributors, Pudukkottai, whose records are relied on by the responde....

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....rds, as directed by the respondent. Hence, the impugned order is liable to be quashed. 3. The learned Government Advocate appearing for the respondent would state that the petitioner was given opportunity to cross-examine the seller. But, in his own admission, he stated that the seller did not appear for cross examination. 4. As per Section 81 of the TN VAT Act, ample power has been given to....

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....s examine the other end dealer, the respondent did not cause his production. What was given to the petitioner was only a statement said to have been made by the other end dealer to the assessing authority. It is clearly not sufficient. 4. When the petitioner's concluded assessment is sought to be revised on the strength of the returns filed by the other end dealer and the petitioner w....

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....ras High Court in the decision reported in (2017) 99 VST 343 (Mad). Hence, the order impugned in this writ petition is quashed and the writ petition is allowed. The matter is remitted to the file of the respondent to pass orders afresh in accordance with law. No costs. Consequently, connected miscellaneous petition is closed." 6. Admittedly, the seller has not been present before the C....