2022 (2) TMI 1117

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....f brevity, the relief sought in the writ petitions is to issue a writ of certiorarified mandamus to call for the records of the respondent in the impugned revision order in TIN Nos.33910904989/2011-12, 33910904989/2012-13, 33910904989/2013-14 and 33910904989/2014-15. 3. Facts leading to the filing of these writ appeals would run thus: 3.1. The appellant is engaged in the business of manufacture and sale of automobile components. They are registered as dealer with the respondent under the Tamil Nadu Value Added Tax Act, 2006 (in short, 'The Act'). For the assessment years 2011-12, 2012-13, 2013-14 and 2014-15, the appellant availed input tax credit by furnishing all the documentary evidence and filed their return. On receipt of the....

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....out by the appellant regarding certain arithmetical error, applicability of the rate of tax for scrap, tools and used cars, etc., the Assessing Officer accepted the same and passed the revised orders on 31.05.2016 concluding that the scrap qualifies only 5% rate without the requirement of industrial input certificate, but confirmed the demand on sale of tools and used cars for non-production of industrial input certificate and also confirmed the input tax credit reversal and alleged mismatch between purchases reported by the appellant and sales reflected in the statement of vendors without providing the details or list of such dealers. 3.4. Challenging the said orders of assessment dated 31.05.2016, the appellant preferred WP.Nos.22198 to ....

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.... not a bar for filing writ petitions. However, the learned Single Judge relegated the appellant to approach the appellate authority by filing appeals by the orders impugned herein, which are arbitrary, erroneous and against the setted principles of law. 5.On the above contentions of the learned counsel for the appellant, we have heard the learned Government Advocate (Taxes) appearing for the respondent, who supported the orders of assessment and also perused the materials placed. 6.It is the specific plea of the appellant that the Assessing Officer, without furnishing the list containing the details of the sales made by the appellant's vendors has concluded that there is a mismatch between the purchases reported by the appellant and t....