2016 (6) TMI 948

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....r who is the registered dealer under the provisions of the Tamil Nadu Vat Act, 2006, has filed these Writ Petitions, challenging the orders of revised assessment pursuant to the Value Added Tax Audit Inspection for the years 2007-08; 2008-09; 2009-10; 2010-11 & 2013-14. 3.The impugned orders are challenged primarily on two grounds, firstly on the ground that no opportunity was granted to the petitioner and secondly on the ground that the impugned orders have been passed revising the petitioner's turnover and re-determined the taxable turnover on grounds not pointed out in the show cause notices. 4. I have heard the learned counsels appearing on either side and peruse the materials placed on record. 5. It is seen that notices were iss....

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....the replies given by the petitioner, which also contains the specific request for an opportunity of personal hearing. However, while giving reasons, the authority has proceeded to state that the petitioner has not furnished the profit and loss account to verify the purchases, they have not furnished the sale invoices to verify the non-collection of tax and they have not furnished the opening and closing stock inventory to ascertain the gross profit and its genuiness and they have not disclosed the sales position at the previous years. Therefore, the authority proceeded to re-determine the turn over and collected the tax without calling for the documentary evidence and the objections given by the petitioner.  7. It has to be pointed ou....