2017 (2) TMI 1334

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....t to an inspection conducted at the premises of the petitioner company on 01.10.2015, by the Enforcement Wing, several defects were pointed out concerning the Assessment Years 2010-2011 to 2013-2014. These defects, as per report of the Enforcement Wing, dated 31.03.2016 are 16 in number. 4. Consequent thereto, the respondent i.e., the Assessing Officer, issued a notice dated 09.08.2016, to the petitioner company. This notice was, admittedly, received by the petitioner company on 16.08.2016. The petitioner company, in response thereto, sent a letter dated 04.11.2016, to the respondent/Assessing Officer. By virtue of this letter, the petitioner company simply sought time up to 20.11.2016 to file a reply to the notices issued qua each of th....

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....port of the Enforcement Wing, to which, I have made a reference above. 8.1. It is the submission of the learned Senior Counsel that even though qua issues, where, documents were supplied during inspection, additions were made to the taxable turnover and tax was demanded vis-a-vis those defects as well. Learned Senior counsel, thus, in effect, seeks to file a petition under Section 84 of the TNVAT Act, 2006, so that, the error apparent, on the face of the record, pointed out before me, could be corrected. 9. Mr.Venkatesh, learned counsel appearing for the respondent, on the other hand, submits that adequate opportunity was granted to the petitioner company. Despite which neither objections were filed nor additional documents were filed....

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....y, these documents were not produced. It appears that the Assessing Officer over looked the fact that the credit notes along with the cancelled invoices in respect of assessment years 2012-2013 to 2014-2015 were filed. Despite which, the Assessing Officer appears to have levied tax with respect to defect No.10. Similarly in respect of Defect No.1, as pointed out in the Inspection report, the stand of the petitioner is that necessary documents were furnished. Therefore, having regard to this aspect, I am inclined to grant leave to the petitioner to file a petition under Section 84 of the TNVAT Act, 2006. The petitioner company will do the needful within two (2) weeks from the date of receipt of a copy of the order. Pending disposal of Sectio....