2019 (3) TMI 933

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....10, 2010-11 and 2013-14 were accepted by the respondent and his assessments were deemed to be completed on deemed assessment basis as per Section 22(2) of the TNVAT Act, 2006. According to the petitioner, all of a sudden, based on a spot audit by the Enforcement Wing Officers, the respondent issued a pre-revision notice, seeking to revise the earlier assessment under Section 27 of the TNVAT Act, 2006. A detailed reply was also given by the petitioner on 30.11.2015, wherein, they have stated that the proposal to revise the assessment is unjustified and unlawful. In view of the reasons stated in the reply, he also requested the respondent to afford him the right of personal hearing in the assessment proceedings. After, the respondent recei....

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....ner, the petitioner had already opted for compounding assessment and thereby filed respective monthly returns with the respondent, which were also accepted by them and tax was also paid by the petitioner. 5.According to the learned counsel for the petitioner, even though several objections were raised by the petitioner opposing the revision of assessment, the respondent under the impugned order has not considered the same in accordance with law, but instead, has passed a cryptic one line order, rejecting the objections raised by the petitioner. According to the learned counsel for the petitioner, in the reply, a specific request was made to afford an opportunity of personal hearing to the petitioner in the revision proceedings along with....

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....axable turnover. (a)Postage and Telephone charges (b)Sales tax paid (c)Wages and Coolie (d)JCB charges (e)Mixer machine charge (f)Labour Welfare expenses (g)Service charges (h)Excavation charges (I)Tender Expenses (j)Consulting fees (k)Printing stationeries (l)Salary and bonus (m)Travelling expenses (n)Bank interest (o)Travelling expenses. 9.The learned counsel for the petitioner has also referred to various judicial pronouncements in support of his defence in his reply and has specifically requested to grant him an opportunity for personal hearing in the revision of assessment proceedings initiated by the respondent under Section 27 of the TNVAT Act, 2006. 10. Even though, the respondent in the impugned order has acknowledged receipt....