2024 (4) TMI 622

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....e business as early as 31.03.2011 and surrendered VAT registration with the respondent. It is submitted that after closure of its business, the respondent issued a revision notice dated 26.02.2018 and thereafter, another notice dated 08.07.2020 to which the petitioner has replied. It is submitted that in the notices, the petitioner was informed that the petitioner had effected sale to buyers during the Assessment Year 2013-2014 and the information was culled out from MIS report generated with intranet web domain maintained by the Commercial Tax Department. 3. The learned counsel for the petitioner submits that in the reply to the respective notices issued to the petitioner on 26.02.2018 and 08.07.2020, the petitioner has called upon the ....

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....s of the so-called purchasers to whom the petitioner is alleged to have effected sale during the Assessment Year 2013-2014. 7. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent. 8. In view of the materials on record, the impugned order is unsustainable as the impugned order fails to note the decision of this Court in the case of M/s.JKN Graphics Solutions Pvt Ltd. referred to supra. In somewhat similar circumstances, this Court in the case of M/s.Annalakshmi Traders Vs. The Assistant Commissioner (ST), Pollachi (East), 2022 (1) TMI 806, held as under: 9. It is noticed that the Principal Secretary/Commissioner of Commercial Taxes ....

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....erated with intranet web domain. The fact that the petitioner has closed down the business and surrendered the VAT registration as early as 31.03.2011 is also not in dispute. 10. It is quite possible, the information gathered by the respondent from their intranet domain may give an indication that the petitioner's name could have been misused by a third party since the petitioner had closed down the business in 2011 and the invoices were issued to the buyers from Chennai at Sowcarpet and Muthailpet to pass on input credit to cause loss to the State Exchequer. The authorities ought to have investigated and produced the dealers for cross-examination by the petitioner, as otherwise, it is quite possible, liability is being fastened on t....