TaxTMI 
TaxTMI 
2021 (11) TMI 7
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....8, 15682, 15693 & 15684 of 2020. 2.The writ petitions were filed by the appellant challenging the Assessment Order under the provisions of the Tamil Nadu Value Added Tax Act, 2006 ("the Act" for brevity) for the Assessment Years 2011-12 to 2015- 16. The writ petitions were dismissed on the ground that the petitioner have been dragging on the matter and the petitioner was unable to do the reconciliation and to reconcile the errors pointed out by the Department. We are to test the correctness of the said observation in these appeals. 3.We have elaborately heard Mr.P.Rajkumar, learned counsel for the appellant and Mr.M.Venkateswaran, learned Government Counsel, appearing for the respondents. 4.The assessment for the subject Assessment Years....
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.... Consequently, the above WMPs are closed." In terms of the above directions, if the appellant had sought for copies of documents or records which were taken away during the inspection, the same have to be provided whereever permissible and viable. 5.Pursuant to the said order, the respondent officer had issued notice, dated 16.07.2019, directing the appellant to come over to the office of the respondent on 26.07.2019/30.07.2019, etc. The appellant had appeared pursuant to the notice and the representation of the appellant, dated 03.12.2019, states that they have received the account books records, along with the instructions and they have noted the contents and requested for 30 days' time to submit their reply. The respondent had perm....
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.... of hosiery cloth, which was exempted by then. The quantity of hosiery cloth is weighed and referred in kilograms only and the variety is referred in counts like 20s, 40s, etc., as in the case of yarn. The quantity of inward cloth purchased from various cloth suppliers were recorded in the inward registers maintained by us was recovered by the Enforcement Wing Officers, by issuing D-7 receipt. The process of converting yarn into cloth is very simple and it is called as knitting which is other form of weaving. Like in weaving process, no more material is added to the yarn knitted. In the process of weaving, the lengthy warp yarn is loomed through weft yarn in a crisscross manner. Whereas in knitting, vertical yarn is spirally knitted (like....
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.... proposal would amount to denial of natural justice. Therefore, we request to process the slips by verifying each and every entries in the slips with reference to our books of accounts to find out whether entries contained in the slips are duly reflected in the books of accounts. It is most incumbent to do so before arriving at any conclusion on this issue. We will be pleased to produce the books of accounts and all the relevant documents in this regard on hearing from you." The said representation has been received by the office of the respondent on 21.02.2020, as could be seen from the endorsement. Thereafter, the assessment has been completed by order dated 18.03.2020, which were impugned in the writ petitions. 7.It is no doubt true ....