2022 (4) TMI 985

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....me and to direct the respondent to proceed with the revision of assessment after the completion of the adjudication under the Central Excise Act, 1994. 2.By the impugned orders, the respondent has redetermined the taxable turn over and the tax payable by the petitioner for the assessment year 2012-13 both under the TNVAT Act, 2006 and the Central Sales Tax Act, 1956. The completed assessment of the petitioner was sought to be reopened based on the information furnished by the Central Excise Department. The Central Excise Department appears to have concluded that the petitioner had indulged in large scale evasion of excise duty without payment of tax. The Central Excise Department relied on documents/records/informations retrieved from th....

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.... If the Assistant Commissioner of Commercial Tax has utilized the material collected by the Excise Department; including the statements of the petitioner and other relevant witnesses and had come to an independent opinion that there was in fact evasion of excise duly by clandestine removal of goods, he would have been justified in making additions for the purpose of VAT Act. In the present case, however, no such exercise was undertaken. All that the Assessing Officer did was to rely on the show cause notice issued by the Excise Department. Nowhere did he conclude that there was a case of clandestine removal of goods without payment of tax under the VAT Act. Merely because the Excise Department issued a show cause notice, that cannot be a gr....

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....r the TNVAT Act, 2006 and Central Sales Tax Act, 1956 for the assessment year 2012-13. 7.The demand preceded pre-assessment notices, which were issued based on the information gathered from the respondent's counterpart in the Central Excise Department. The fact remains that the Central Excise Department has confirmed the demand proposed in the show cause notice issued under Section 11 A of the Central Excise Act, 1944. The records of the Central Excise Department would indicate the quantum of manufacture and therefore they are relevant for arriving at the sales turn over, which has been suppressed by the petitioner. Hence, prima facie there is no merits for interference at this stage. 8.In view of the above, I am inclined to dismi....