2017 (11) TMI 592

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....r. K. Venkatesh ORDER Heard Mr. P. V.Sudakar, the learned counsel appearing for the petitioner and Mr. K.Venkatesh, the learned Government Advocate, accepting notice on behalf of the respondent. As the learned Government Advocate has got instructions from the respondent, these Writ Petitions are taken up for disposal. 2. The petitioner is a registered dealer on the file of the respondent,....

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....y, and this led to notices being issued by the respondent on 12.06.2017, proposing to revise the total and taxable turnover of the petitioner for the relevant assessment years. 3.1 The petitioner submitted their objections, dated 12.06.2017. The first of the objections is that, they were under a wrong belief that the purchase of non-taxable goods need not be furnished in the monthly returns, an....

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....hat, since they are paying the tax under Section 7(1)(b) of the TNVAT Act 2006, they are not eligible for the Input Tax Credit (ITC). 3.3 Therefore, the petitioner requested for dropping the proposed levy of tax and penalty, and specifically requested for a personal hearing to enable them to produce all the details and the connected records and accounts. 4. As could be seen from the impugned....

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....hould be re-done by the respondent after affording an opportunity of personal hearing. 6. For all the above reasons, these Writ Petitions are disposed of, by directing the petitioner to treat the impugned proceedings as show cause notices and submit further objections within 15 days from the date of receipt of a copy of this order, which may duly supported by the records, details and accounts. ....