2019 (5) TMI 1336

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....e has been regularly filing monthly returns under the TN VAT Act, 2006 and has also been paying the tax regularly and the respondent has also accepted his monthly returns under Section 22(2) of the TN VAT Act, 2006. 3. According to the petitioner, pursuant to the inspection conducted at the petitioner's business premises on 19.09.2016, the second respondent issued a notice dated 02.12.2016 alleging that the petitioner has suppressed the purchases for the Assessment Year 2014-15 to the tune of Rs. 2,61,385/- and proposed to levy tax on the estimated sales value of the same and also proposed to levy penalty under section 27(3) of the TN VAT Act, 2006. 4. According to the petitioner, since the said defence is due to the inadvertent omiss....

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.... dealer and also to conduct a detailed intra-departmental enquiry. But according to the petitioner without giving adequate opportunity to the petitioner to raise all objections available to him under law and without affording personal hearing to the petitioner, the second respondent has passed the impugned assessment order dated 28.02.2019 by total non-application of mind by observing that the petitioner had sent a reply. But in fact, no reply was sent by him. In such circumstances, on the ground of violation of principles of natural justice and on the ground that the second respondent has passed the impugned assessment order by total non-application of mind, the instant writ petition has been filed. 7. Heard Mr.B.Rooban, learned counsel f....

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....n notice dated 03.01.2019 due to total non-application of mind which has been observed by the second respondent in the last paragraph of the assessment order that,- "Objections, if any, to the above proposals may be filed in writing in this office in person within 15 days from the date of receipt of this notice, failing which final orders will be passed without further notice." 11. He further submitted that the copy of purchase bills filed by the dealers are verified and found to be in order and that they are acceptable except in the following cases. But, in fact, no reply was sent by the petitioner to the pre-revision notice dated 03.01.2019. It is settled law that the Assessment Officer, namely, the second respondent will have to indep....