2018 (5) TMI 1652

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....r.M.Md.Ibrahim Ali For the Respondents : Mrs.Narmadha Sampath, Mr.M.Hariharan ORDER Heard Mr.M.Md.Ibrahim Ali, learned counsel for the petitioner and Mrs.Narmadha Sampath, learned Additional Advocate General assisted by Mr.M.Hariharan, learned Additional Government Pleader for the respondents. With consent on either side, these writ petitions are taken up for final disposal. 2. Before I procee....

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....n sales turnover difference as per balance sheet and Form WW. 4. The petitioner submitted their objections to the proposal to revise the assessment vide objections dated 27.12.2017, and produced records in support of their contentions on 29.12.2017. The petitioner has also referred to several orders and judgments passed by this Court in support of their contentions. 5. It is heartening to note t....

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....chances that few of the other proposals could have been modified or deleted. However, I do not wish to give any opinion in this regard, since the petitioner has relied upon a decision in support of the contention regarding commission received, and with regard to repairs and replacement charges, the petitioner has referred to the service tax remitted, and with regard to difference as per balance sh....

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....s only the Commissioner, who can do so in terms of Section 64(4) of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as the Act ). However, such a contention cannot be accepted in the instant case, because what was conducted was only an inspection by the Enforcement Wing and not a VAT audit, as contemplated under Section 64(4) of the Act. In terms of Section 65 of the Act, any off....