2015 (9) TMI 468

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....etitioner, who is a dealer in general goods, is that he is an assessee under the respondent as per the provisions of the Tamil Nadu Value Added Tax Act, 2006 (in short 'the Act'). The respondent issued a notice dated 14.11.2014, alleging that the petitioner effected purchases from the dealers, whose registration was cancelled and claimed input tax credit of Rs. 30,114/- and hence, he is liable to pay the amount availed by him in terms of Section 19(5) of the Act, along with interest at the rate of 2% per month. The petitioner also submitted a reply dated 05.12.2014, denying the allegations of the respondent. However, the respondent passed the impugned order dated 19.12.2014, without affording an opportunity of personal hearing to th....

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....provisions of the Act and since the alternative remedy by way of statutory appeal is available to the petitioner, the present writ petition is not maintainable and hence, prayed for the dismissal of this writ petition. 6. I have considered the rival submissions and perused the materials available on record. 7. It is the specific contention of the learned Counsel for the petitioner that in the show cause notice dated 14.11.2014, the respondent did not spell out anything about the addition proposed to be made in the impugned assessment order dated 19.12.2014 and that as per the provisions of the Act, there cannot be any addition to the turn over to be determined in the assessment order and when that being so, the respondent is not justi....