2018 (11) TMI 145

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....a No.9/II A (A1/2284/09) CST 4900711/04-05 dated 12.01.2010 and quash the same as illegal. 2. According to the petitioner, though the petitioner has paid the tax for the subject Assessment Year without any default, the respondent has passed the impugned notice, dated 02.09.2009, proposing to levy interest of Rs. 98,449/- under Section 24(3) of the TNGST Act, for belated payment, based on the report of Audit Party. Thereafter, the petitioner has made a detailed representation on 14.09.2009, stating that there is no default on their part. Despite the same, the impugned demand notice dated 12.01.2010, was passed directing the petitioner to pay the interest amount. 3. The grievance of the petitioner is that the opinion of the Audit Party ....

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....s Ltd., v. State of Haryana, it has been held as follows: "4. The question that arises for our consideration is whether the audit note as received by the Assessing Authority was 'definite information' within the meaning of Section 31 of the Act. In our opinion, the answer has to be in the negative. In the opinion of the audit party, the tax was leviable under Section 9 and on receipt of the note, the Assessing Officer changed his opinion and reopened the assessment so as to levy tax under Section 9 of the Act. The opinion of the audit party cannot constitute information on the basis of which the Assessing Authority could reopen the assessment under Section 31 of the Act. The matter is not res integra. The question whether an audi....