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of <h1>Petitioner Granted Chance to Contest Assessment Order under TNVAT Act</h1> <h3>M/s. Sri Perumal Steel Corporation Versus The Assistant Commissioner (CT) (FAC), Ariyalur Assessment Circle, Ariyalur</h3> M/s. Sri Perumal Steel Corporation Versus The Assistant Commissioner (CT) (FAC), Ariyalur Assessment Circle, Ariyalur - TMI Issues:Challenge to assessment order for the year 2009-2010 under TNVAT Act, 2006.Analysis:The petitioner, a registered dealer under TNVAT Act, challenged the assessment order for 2009-2010 following a surprise inspection by Enforcement Wing Officials in 2010. The respondent proposed to revise the assessment and re-determine the total taxable turnover, along with levying a penalty. The petitioner submitted objections, leading to the impugned order. The respondent noted the petitioner's turnover exceeded Rs. 50 lakhs in 2008-2009, and revised returns were filed post-inspection without producing purchase bills, resulting in non-consideration of Input Tax Credit (ITC). The issue arose whether the 2010 return was a revised one, considering the statutory filing obligations. The court left this issue open for further adjudication.The petitioner contended not being notified about the necessity of producing purchase bills for relief entitlement. Requesting another opportunity to present all materials, the court granted the petitioner one more chance under certain conditions. The petitioner was directed to pay 15% of the disputed tax within four weeks. Compliance would allow submission of objections treating the proceedings as a show cause notice. The respondent would then provide a personal hearing and redo the assessment after considering all petitioner's points. Failure to meet the condition would nullify the order's benefits, enabling the respondent to proceed further in accordance with the law.In conclusion, the Writ Petition was disposed of with the mentioned directions, without imposing any costs. Connected Miscellaneous Petitions were closed accordingly.
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