2016 (11) TMI 299

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sposal. 2.The petitioner who is a registered dealer under the provisions of Tamil Nadu Value Added Tax, 2006 [TNVAT Act] and also under the provisions of Central Sales Tax Act, 1956 [CST Act] has filed these Writ Petitions, challenging the orders of assessment dated 15.06.2016, which are purported to be the assessment orders for the years from 2006-07 to 2014-15. 3.The respondent issued notices to the petitioner on 12.3.2015, for all the assessment orders, based on the inspection conducted by the Officers of the Enforcement Wing, wherein they had reported certain defects. Referring to the said report and without furnishing copy of the same, the respondent has stated that at the time of surprise inspection, the Enforcement Wing has poi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... proof that the petitioner's selling dealers have not remitted the tax collected from them and even if there is any failure on their part for non remittance of tax cleared from the petitioner, the liability has to be fastened to the selling dealer and not on the part of the petitioner in terms of such Judgment. Along with the objections, the petitioner enclosed the Purchase Register for the assessment years 2006-07 to 2014-15 upto July, 2014 for reference. The petitioner enclosed parawise breakup details of Annexure II of the Sellers for all the nine assessment years. After receiving those details, the respondent issued separate notices, proposing to levy penalty under section 27(4) of the Act. 6.The respondent proceeded to complete ....