2018 (7) TMI 1428

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....R The petitioner is a dealer in Mobile Phones and he filed returns for the assessment year 2012-2013 under the Tamil Nadu Value Added Tax Act, 2006. The respondent issued a revision notice dated 27.3.2015 calling for objections, within fifteen days from the date of receipt of notice. Notice was served on the petitioner on 06.04.2015 and he filed his objections on 13.04.2015. However, a final or....

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.... 7 days to the notice, hence the dealer was assessed for the year 2012-2013 u/s 27(1) and 27(3) of TNVAT Act 2006 as below. 4. But, what is clear in the order is that the defects were found from the details obtained from web report. In the cases of mismatch on the basis of the details obtained from web report, it is incumbent on the Assessing Officer to enquire with the other end dealers and as....

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....ion of principles of natural justice. A vague and non-speaking order has been passed by the respondent. In such circumstances, the impugned order does not stand the test of law and accordingly, it is set aside and the matter is remanded back to the respondent for fresh consideration in compliance with the principles laid down in M/s.JKM Graphics Solutions Private Limited Vs. Commercial Tax Officer....