2016 (1) TMI 186

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....overnment Pleader ORDER The writ petition 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....

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....b) of the TNVAT Act and the same was accepted 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 ot....

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.... Rs. 14,99,350/- and levied tax @ 14.5% under 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 sub....

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....sh order, by considering the petitioner's objection 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 o....