2014 (9) TMI 591

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....No.33434563608 and CST No.942768, respectively. The petitioner would further state that they are engaged in the business of trading of ceramic tiles on whole sale basis and those articles are mostly purchased from Gujarat by using Form-C and sold in Tamil Nadu by paying tax as prescribed in the TNVAT Act. It is also claimed by the petitioner that they are filing monthly returns in Form-I along with payment of sales tax, regularly. When the proprietor of the petitioner concern was out of station on 27.6.2013, the Enforcement Wing Officials of the Commercial Taxes Department had conducted surprise inspection and took statements. Though objections were raised by the staff, they have proceeded to inspect the premises and arrived at the stock di....

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.... proposals to be issued by the assessing authority within 30 days from the date of receipt of proposals in case of LTU assessees within 15 days in case of other assessees Orders to be passed on the notice issued Within 2 months from the date of service of notice in case of LTU assessees and proposals involving revenue of more than Rs. 5 crore within 1 month in all other cases 5. It is the submission of the learned counsel for the petitioner that though the surprise inspection was made on 27.6.2013 and the statement was recorded on 2.7.2013, the notice dated 29.5.2014 was issued to the petitioner, calling upon to submit its explanation, which was received by the petitioner on 1.6.2014 and the petitioner has also responded to the same by sub....

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....the materials available on record. 10.Circular No.8/13 dated 18.7.2014 prescribes certain time schedule and as rightly pointed out by the learned counsel for the petitioner, though the surprise inspection was done on 27.6.2013 and the statement was recorded on 2.7.2013, the notice dated 29.5.2014 issued by the respondent reached the hands of the petitioner only on 1.6.2014 and the petitioner has also submitted its response on 11.6.2014. Since Circular No.8/13, dated 18.7.2013, having been issued, the subordinate officials of the Commissioner of Commercial Taxes, Chepauk, Chennai-5, are expected to adhere to the time schedule given in the Circular, but in the case on hand, they have failed to do so. That apart, at the time of making the sur....