2015 (2) TMI 1268

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....oner. Kanmani Annamalai, Additional Government Pleader (T), for the respondent. ORDER Petitioner has come forward with the aforesaid prayer. 2. The case of the petitioner is that inspection was conducted by the Enforcement Wing and thereafter, on 17.9.2014, the respondent issued a revision of assessment notice under section 27 of the Tamil Nadu Value Added Tax Act, 2006 based on the pr....

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....e sale and sale in the course of inter-State trade or commerce as specified in section 3 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956) in a year, exceeds one Crore rupees, shall get his accounts in respect of that year, audited by an Accountant and submit a report of such audit in the prescribed Form, duly signed and verified by the Accountant, to the Assessing authority, within such....

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....al authorities, the railway administration as defined under the Railways Act, 1989 (Central Act 24 of 1989), the Tamil Nadu State Road Transport Corporations and similar such registered dealers, as may be notified by the Government." 3. On 23-12.2014, the respondent issued notice granting final opportunity and the petitioner filed their objections on 29.12.2014 in response to the first notice d....

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....aw. The learned counsel for the petitioner submitted that the petitioner had paid the penalty of Rs. 10,000/= and the same has been acknowledged by the respondent. 5. The petitioner drew the attention to the impugned order wherein it has been stated as follows:- "In respect of the defects pointed out in this office notice dated 7.11.14 even though they have acknowledged the notice vide their....