2019 (3) TMI 1082

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....business. It is their case they had filed returns under Section 8(1) (a) of the Tamil Nadu Value Added Tax Act, 2006, which is also accepted by the respondent and tax has also been paid. Thereafter, the respondent inspected the petitioner's business premises. It is the case of the petitioner that even before the completion of the deemed assessment under Section 22(2) of the Tamil Nadu Value Added Tax Act, 2006, the Enforcement Wing of the respondent inspected the petitioner's business premises on 07.11.2014, the estimation of turnover was made by the respondent and the respondent held that since the turnover exceeded Rs. 50 lakhs, the petitioner is not eligible to pay tax at compounded rate under Section 8(1)(a) of the Tamil Nadu Va....

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.... Wing of the respondent (i.e., on 07.11.2014), has not been duly considered by the respondent. Even though, the petitioner had cited various authorities, which according to him, support his case the said authorities have not been duly considered by the respondent. Instead the following observations made in the impugned assessment order:- "...The objections filed by the dealers were carefully considered. It is the predominant contention of the dealer that entire sales turnover was estimated by the assessing authority based on one day sales which is not correct since the sales depends on so may factors like shut down of hotel due to political bandh, labour strike, etc. Normally 35 days in a year including declared 10 days of national....