2013 (3) TMI 277

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....ER Mr.A. R. Jaya Prathap, learned Government Advocate takes notice for the respondent. By consent of the learned counsel appearing for the parties, the Writ Petition itself is taken up for disposal at the admission stage. Heard Mr.S.Rajasekar, learned counsel representing Ms.R.Hemalatha, learned counsel for the petitioner and Mr.A.R.Jaya Prathap, learned Government Advocate appearing for the resp....

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....t the petitioner's business premises and verified various records. Based on the instructions of the higher officials, the Enforcement Wing officials conducted audit in terms of Section 64(4) of the TNVAT Act. On that basis, assessment was made by the respondent and impugned proceedings had been issued, demanding total tax due at Rs. 95,48,818/- after calculations, and after deducting the total....

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....ying upon D-3 proposals of the Enforcement Wing officials without independent application of mind. 5. The main thrust of the arguments of the learned counsel for the petitioner is that there was no sufficient opportunity given to the petitioner before concluding the impugned assessment proceedings and the demand made thereon. On the other hand, the learned Government Advocate appearing for the re....

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....and it was stated therein that the petitioner has already paid tax at Rs. 74,93,460/-; the balance amount of tax due to be paid was arrived at Rs. 20,55,358/-; the penalty was also imposed at Rs. 10,58,078/-. Notices in Form 'O' and Form 'RR' were also issued. It is also noted in the impugned proceedings that the petitioner has not paid any penalty. 7. The plea of the petitioner-C....