COMMERCIAL TAX OFFICER TONDIARPET ASSESSMENT Vs. VIPIN STEEL ENTERPRISES REP ITS PROPRIETOR KULDEEP KUMAR GUPTA

JUDGEMENT

(1.) Writ Appeal is directed against the order made in W.P.No.32467 of 2014, dated 11/12/2014, by which, the writ Court, set aside the order of the Commercial Tax Officer, Washermentpet Assessment Circle, Chennai, dated 30/10/2014.

(2.) Short facts leading to the appeal are as follows:-

(3.) Officials of the Enforcement Wing, inspected the place of business of the respondent, on 30/92010 and certain defects were pointed out. Based on the said inspection, the first appellant, issued a notice, dated 10/10/2011, proposing to revise the assessment, under Section 27 of the TNVAT Act and also proposed to levy penalty, under Section 27(3) of the Act. The respondent submitted their reply along with copies of the purchase bills of M/s.Thangam Steels. The first appellant took up the matter for verification of the genuineness of the transaction and a cross verification was done with the Commercial Tax Officer, Washermenpet Assessment Circle, who is said to have sent a reply, dated 28/10/2014, stating that the monthly returns filed by M/s.Thangam Steels, for the year 2009-10, is not available in their office and therefore, the transaction could not be verified. Based on the letter, dated 28/10/2014, sent by the Commercial Tax Officer, Washermenpet Assessment Circle, the second respondent proposed to confirm the proposal made in the notice, dated 10/10/2011.