2018 (2) TMI 1480

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....espondent - Assessing Officer had given his thought process to the directions issued by this Court in the earlier writ petitions in W.P.Nos.20897 to 20902 of 2017 dated 08.8.2017. 3. The petitioner, which is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006, has filed these writ petitions challenging the notices for the relevant years as being arbitrary, unsustainable and against the principles of natural justice. 4. The fulcrum of the argument of the learned counsel for the petitioner is that the revision of assessment was based on the details culled out from the Departmental website and that in spite of the petitioner's request to furnish the details namely mismatc....

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.... is evident that these allegations which have been mentioned in the show cause notice are not based on any independent enquiry conducted by the Commercial Taxes Department, but solely based upon the information received from the DRI. Admittedly, the DRI has issued show cause notice only on 22.06.2016. Thus, the case is yet to be adjudicated and the duty liability is yet to be crystallized, unless and until the duty liability is crystallized, alleged sales suppression cannot be ascertained. Thus, the basis for fixing the sale value of imported goods is yet to attain a finality. The respondent has referred to certain allegations which were made against the petitioner in the counter affidavit filed by the DRI, while opposing the bail petition ....

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....ame of the dealer and TIN number etc., and grant 15 days time to the petitioner to file their objections and thereafter, grant an opportunity of personal hearing and re-do the assessment under those two heads. (ii) so far as the assessment made under the head mis-declaration of value dated 22.06.2016, is concerned subject to the out come of the show cause notice issued by DRI dated 22.06.2016, the respondent is at liberty to initiate proceedings under the TNVAT Act. In such event, the petitioner cannot state that such action is barred by limitation, since the petitioner in this writ petition sought for deferment of the proceedings till adjudication of the show cause notice dated 22.06.2016 With the above reasons and directions, these wri....