2015 (12) TMI 1383

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....passed by the 2nd respondent dated 29.06.2015 dismissing the appeal in VAT.282/2014 preferred as against the order with regard to levy of tax on TDS and the consequential levy of penalty under Section 27(3) of the Tamil Nadu Value Added Tax Act, 2006, as not maintainable, the petitioner has come forward with this writ petition. 2. It could be seen from the impugned order that during the course of....

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.... the business place of the petitioner and, during such inspection, there were certain defects noticed by the officials. The 1st respondent, based on the audit report and invoking Section 27 of the TNVAT Act, issued pre-revision notice for which the petitioner filed a detailed reply. Not being satisfied with the same, the 1st respondent levied tax on TDS and also levied penalty. Challenging the sam....

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....e appellate authority, the 2nd respondent herein rejected the contentions of the petitioner and dismissed the appeal as not maintainable for want of jurisdiction holding that a revision alone will lie as against the order appealed. 7. It is not in dispute that as against the order passed under Section 27(3) of the TNVAT adjudicating the dispute which is solely on TDS a revision alone will lie. 8....