Pre-revision notice remains valid despite unauthorised inspection collection, with adjustment to be considered at final assessment.

A pre-revision show cause notice issued under Section 27 of the Tamil Nadu VAT Act was not liable to be quashed in writ jurisdiction merely because an amount was collected during inspection without authority of law. The court treated the notice as a valid exercise of statutory power and noted that writ interference is ordinarily unavailable unless the notice is shown to be without jurisdiction or otherwise unauthorised. The impermissible inspection collection was nevertheless required to be considered for adjustment in the final assessment, and the assessee was entitled to file objections and be heard before the assessment order was made.

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Issues: Whether the pre-revision notice issued under Section 27 of the Tamil Nadu Value Added Tax Act, 2006 was liable to be quashed in writ jurisdiction on the ground that an amount was collected during inspection without authority of law.

Analysis: The notice was only a pre-revision show cause notice issued in exercise of statutory power under Section 27 of the Tamil Nadu Value Added Tax Act, 2006. A writ court does not ordinarily interfere with such a notice unless it is shown to be without jurisdiction or otherwise unauthorised. The fact that the Enforcement Wing had collected Rs. 50,000 during inspection did not, by itself, render the notice invalid, because the proposed revision concerned a much higher demand and the statutory process had not yet culminated in a final assessment. At the same time, the collection made during inspection was found to be impermissible and was directed to be taken into account at the stage of final assessment. The petitioner was also to be given an opportunity to file objections and to be heard before the final order.

Conclusion: The challenge to the pre-revision notice failed and the notice was not quashed. The petitioner was, however, entitled to file objections and to have the amount collected during inspection considered for adjustment in the final assessment.

Ratio Decidendi: A pre-revision show cause notice issued under valid statutory authority is not liable to be quashed in writ jurisdiction merely because an amount was collected during inspection without authority of law; such collection may be adjusted in the final assessment, but it does not by itself vitiate the notice.

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