2018 (4) TMI 413

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....final disposal at the admission stage itself. 2.  The petitioner, who is a registered dealer on the file of the respondent, has filed these writ petitions, challenging the assessment orders for the years 2012-13, 2013-14, 2014-15 and 2015-16 under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (in short, "the Act"). 3.  Four issues were pointed out by the assessing officer in the pre-revision notices, dated March 17, 2017. They being (i) invisible loss; (ii) mismatch of details, as culled out from official website; (iii) discrepancy in the accounts; and (iv) plea regarding discount. 4.  The petitioner had filed separate objections for all the four assessment  orders, vide their objections, dated May ....

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....visible loss has to be determined. With regard to the discrepancies, as culled out from the Official Website of the Department, this court has time and again issued directions to the assessing officers to furnish full details to the dealers concerned and after conducting an enquiry in which the other end dealers should also be summoned, then only, the assessment could be made. This aspect also has not been taken into consideration by the respondent. 8.  With regard to the discrepancy in the accounts and the matter pertaining to discount, the petitioner has given an explanation. However, the respondent has merely stated that their contention relating to cooly tanning charges is not acceptable. 9.  The respondent may be justif....