2018 (5) TMI 1285

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....the assessment afresh, after giving adequate opportunity to the petitioner. 2. The petitioner is a dealer in iron scraps and assessed to tax under the Tamil Nadu Value Added Tax Act, 2006, vide Tin. 33195241479. The petitioner filed returns for the assessment years 2006-2007; 2007-2008; 2008-2009; 2009-2010; 2010-2011. The second respondent issued a Pre-Revision Notice dated 19.08.2014, pursuant to the surprise inspection conducted between 29.08.2013 and 02.09.2013 for suppression of taxable turnover and for levying penalty under Section 27(3)(b) of the TNVAT Act. Originally, five proposals were sent, but, while passing orders, based on the web-site report and other materials, additional proposals were also included and the same were confi....

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....e materials placed before this Court, it is seen that the pre-revision notice was issued by the second respondent on 19.08.2014, in which, five proposals were sent. Thereafter, the second respondent could unearth large scale evasion of tax and retrieved data from the web-site. Therefore, it necessitated the respondents to raise additional proposals. In such event, the proper procedure is to issue revised proposals incorporating all the issues and call for objections from the dealer. The authorities cannot wait for the dealer to come and ask for materials without there being any proposals served. But, in the instant case, while confirming proposals, the second respondent has also confirmed additional proposals and levied tax to the tune of R....