2017 (10) TMI 325

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.... two wheelers and spare parts and it is registered as a dealer on the file of the first respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (in short "TNVAT Act"). The matter in issue pertains to the assessment for the year 2014-15. The first respondent issued notice dated 15.06.2015, stating that on verification of purchase details of the petitioner from other dealers in Annexure II, it revealed that purchase value of Rs. 1584362/- made by the petitioner has not been reported. Therefore, the first respondent proposed to assess the petitioner to tax under Section 27 of the TNVAT Act, apart from proposing to levy penalty under Section 27(3) of the TNVAT ACT at 150%. 3.The petitioner, by representation dated 30.06.2....

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.... an appeal to the Appellate Deputy Commissioner (CT), Vellore, in Appeal No.1045 of 2015 (VAT). The appellate authority/the second respondent by order dated 09.06.2017, has rejected the petitioner's appeal and confirmed the order of assessment. Challenging the same, the petitioner has filed this writ petition. 6.After elaborately hearing the learned counsels on either side and perusing the materials placed on record, it is seen that the petitioner has admitted their mistake that the purchases effected by them were not accounted for in the year 2014-15. However, their specific case is that the same is accounted for in the closing stock of the year 2014-15, as they intended to sell the stock during the assessment year 2015-16. Unfortun....

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....llful or there was deliberate attempt on the part of the petitioner to evade payment of tax. This aspect has to be considered for levying penalty under Section 27(3) of the Act, though the petitioner, in their objections, having not specifically pointed out the same. This being a legal issue, it is always open to the assessing authority or the appellate authority to consider the aspect. 8.Thus, for the above reasons, this Court is inclined to remand the matter to the appellate authority for fresh consideration. Accordingly, this writ petition is allowed, the impugned order is set aside and the matter is remanded to the second respondent/appellate authority with a specific direction to the petitioner to produce all the records before the ....