2019 (4) TMI 578

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....second respondent issued two pre revision notices, one dated 11.01.2017,and another dated 04.05.2017, under Section 27 of the Tamil Nadu Value Added Tax Act 2006, proposing to revise the earlier assessment for the assessment year 2015-16. The main basis for issuing the pre revision notices by the second respondent is that the petitioner has suppressed purchases and there is mismatch in the reporting of sales and purchases between the petitioner and the other end seller. According to the petitioner, the pre revision notices are bereft of details relating to the alleged suppressed purchases. According to the petitioner, a detailed reply was sent by the petitioner on 17.04.2017 to the first pre revision notice dated 11.01.2017, requesting the ....

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....gh, the second respondent has disclosed that there is purchase suppression to the extent of Rs. 8,25,658/- by the petitioner, neither the breakup details have been given nor the names of the other end sellers, from whom the petitioner has alledgedly purchased were disclosed. According to the learned counsel for the petitioner, this was the reason for the petitioner not having sent any reply to the second pre revision notice dated 04.05.2017. It is the case of the petitioner that before granting adequate opportunity to the petitioner, the assessment order has been passed. According to the learned counsel for the petitioner, without knowing the breakup details or the names of other end sellers, it will be difficult for the petitioner to dispr....