2016 (1) TMI 186

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....etition has been filed to call for the records, on the file of the respondent in TIN: 33654123301/2013-14, dated 15.06.2015 and quash the same as illegal, invalid and violative of the Principles of Natural Justice. 2. The petitioner is a dealer in Glass and Plywood and an assessee, on the file of the respondent herein, under the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred as TNVAT ....

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....ted and the petitioner's assessment was deemed to be completed as on 31.10.2014, as per the provisions of Section 22(2) of the TNVAT Act. 3. The respondent issued a notice dated 20.03.2015 stating that on scrutiny of the petitioner's annual returns, it was found that the purchase turnover reported by the petitioner is less, when compared with other end dealers i.e reported sales made to t....

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....Section 27(1)(a) of the TNVAT Act as proposed in the notice, thereby mulcting the petitioner with a tax liability of Rs. 2,17,406/-. Apart from that the respondent also levied a penalty of Rs. 3,26,109/- under Section 27(3)(c) of the TNVAT Act. Hence, aggrieved over the said order, the petitioner has filed the present Writ Petition. 5. Heard the submissions made on either side and perused the mat....

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....n and revised return filed on 14.05.2015, by affording an opportunity of hearing to the petitioner. 9. Accordingly, the impugned order passed by the respondent in TIN: 33654123301/2013-14 dated 15.06.2015, is set aside and the matter is remitted back to the respondent. The petitioner is directed to pay 15% of the Tax amount within a period of two weeks from the date of receipt of a copy of this o....