SAPPHIRE CORPORATION Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) Heard Mr. Md. Ghafoor Ur Rahman, learned counsel for the petitioner and Mrs. G. Dhanamadhri, learned Government Advocate (Taxes) for the respondents. With consent on either side, these writ petitions are taken up for final disposal.

(2.) The petitioner, who is a registered dealer on the file of the second respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as "the TNVAT Act") and the Central Sales Tax Act, 1956, has filed these writ petitions challenging the assessment orders under the TNVAT Act for the assessment years 2011-12 to 2015-16.

(3.) The petitioner has approached this Court by way of these writ petitions primarily on the ground that they did not have effective opportunity to produce the necessary documents and whatever documents furnished were not perused in a proper manner by the Assessing Officer before completing the assessment. The petitioner's contention was that they have produced the original purchase bills and original sales bills, etc. the learned Government Advocate states that the Assessing Officer has gone by the records emphatically and stated that the necessary documents were not produced. Therefore, to ascertain the correct factual position, Mr. Mohamed Abdul Kader, the partner of the petitioner company and Mr. Kumar, the Assessing Officer, were directed to appear before this Court on 28.04.2018. The Assessing Officer was also directed to produce the original assessment file pertaining to the assessment year concerned. The Assessing Officer is present before this Court with the original assessment file.