2021 (7) TMI 586

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....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 respondent for revising the assessment and allow ....

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....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 the respondent to summon the witnesses to appe....

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....s 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 wants to cross examine the other end dealer also, it is the duty of the....

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....e 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 Court and the petitioner has not taken any steps to summon, as per Section 81 of the TN....