Section 31(1) in Tripura Value Added Tax Act, 2004
(1)Where -(a)a registered dealer has failed to furnish any return under sub-section (1) of section 25 in respect of any period; or(b)a registered dealer is selected for audit assessment by the Commissioner on the basis of any criteria or on random basis; or(c)the Commissioner is not satisfied with the correctness of any return filed under section 24, or bonafides of any claim of exemption, deduction, concession, input tax credit or genuineness of any declaration, evidence furnished by a registered dealer in support thereof; or(d)the Commissioner has reasons to believe that detailed scrutiny of the case is necessary, the Commissioner may, notwithstanding the fact that the dealer may already have been provisionally assessed under section 30, serve on such dealer in the prescribed manner a notice requiring him to appear on a date and place specified therein, which may be in the business premises or at a place specified in the notice, to either attend and produce or cause to be produced the books of account and all evidence on which the dealer relies in support of his returns including tax invoice, if any, or to produce such evidence as specified in the notice.
