TaxTMI 
TaxTMI 
2019 (6) TMI 1135
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....counsel on record and Ms.Dhana Madhiri, learned Government Advocate on behalf of the respondents are before this Court. 4. These writ petitions are listed under the caption 'ADJOURNED ADMISSION' in the list today. Be that as it may, with the consent of learned counsel on both sides, ie., learned counsel for the writ petitioner and revenue counsel, these writ petitions are taken up, are being heard out and are being disposed of. 5. These writ petitions arise under the 'Tamil Nadu Value Added Tax Act, 2006' (hereinafter referred to as TNVAT Act for brevity) . This Court is informed by the learned counsel on both sides that facts are common and central theme / core issue in all these four writ petitions, is one and the same. ....
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....ssary to advert to further details / particulars or elaboration qua factual matrix. 11. Suffice to say that there was a surprise inspection conducted on the business premises of the writ petitioner on 15.03.2017 and this surprise inspection, which commenced on 15.03.2017 was spread over a period of time and last of such inspections was on 05.06.2017. 12. In the surprise inspections made by the enforcement wing officials, certain documents, along with connected registers including monthly returns, purchase bills, sales bills and audited financial statements were looked into. Thereafter, the enforcement wing noticed certain defects, but suffice to say that the primary defect noticed, pertained to deduction of tax at source. As already allu....
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....ble Division Bench of this Court has held that when there is a specific demand for personal hearing for showing cause, the request has to be acceded to. 18. To be noted, the SRC Projects Pvt Ltd., judgment was rendered by the Honourable Division Bench of this Court, while dealing with Section 16(1)(a) of the Tamil Nadu General Sales Tax Act, 1959 (TNGST Act for brevity). However, in the instant case, the relevant provision is Section 27(1) of the TNVAT Act and more particularly, the proviso to Sub Sections 1 and 2 of Section 27 of the TNVAT Act. 19. For the purpose of clarity, this Court deems it proper to extract Section 27 of the TNVAT Act along with the two sub sections and the proviso thereto, which reads as follows. 27. Assessment ....
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...... (5) ........ (6) ........ (7)........ (8)........." 20. It is submitted by the learned counsel on both sides, without any disputation or disagreement that Section 16(1) of the TNGST Act and Section 27(1) of TNVAT Act are in pari materia. Therefore, this Court deems it proper to extract Section 16(1)(a) of the TNGST Act, and the same reads as follows. "Section 16. Assessment of escaped turnover. - (1) (a) Where, for any reason, the whole or any part of the turnover of business of a dealer has escaped assessment to tax, the assessing authority may, subject to the provisions of sub-section (2), at any time within a period of five years from the *[date of order of the final assessment by the assessing authority], determine to the ....