2018 (10) TMI 206

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....nt : Mr. Master Ganesh Government Advocate (Tax) (in both WPs) COMMON ORDER Mr.Master Ganesh, learned Government Advocate (Tax) takes notice for the respondent. By consent of the parties, these writ petitions are taken up for final disposal at the admission stage itself. 2. Both these writ petitions are filed challenging the revised orders of assessment dated 01.08.2018 in respect of asse....

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....n respect of subject matter two assessment years, by claiming that the petitioner/Assessee has crossed Rs. 50 Lakhs ceiling of turn over in respect of those assessment years also and consequently, ought to have filed Form-I returns with Annexure-I & II and payment of tax at 0.5% on Rs. 50 Lakhs and 5% beyond the turn over reaches at Rs. 50 Lakhs. Therefore, the respondent called upon the petitione....

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....s early as in the month of October, 2014 & 2015, merely, because the petitioner has crossed the ceiling of Rs. 50 Lakhs in the subsequent assessment years. It is the further contention of the petitioner that the very imposition of penalty under Section 27(3)(c) of the TNVAT Act, 2006, that too, without providing an opportunity of personal hearing is erroneous, as such imposition of penalty under t....

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....NVAT Act, was levied on the petitioner, when the notice of proposal indicated that the same was proposed under Section 22(5) of the TNVAT Act. Further perusal of the impugned orders would also show that the petitioner was not provided with any personal hearing. No doubt, the notices of proposal indicated that either the petitioner in person or his authorized representative is entitled for personal....