2019 (7) TMI 144

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....overnment Advocate ORDER Mr.P.Rajkumar, learned counsel on record for the sole writ petitioner and Ms.G.Dhanamadhri, learned Government Advocate on behalf of both the official respondents are before this Court. 2. With the consent of learned counsel on both sides, the main writ petition itself is taken up, heard out and is being disposed of. 3. Instant writ petition arises under 'The Tamil....

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....end his objections, but the same did not evoke any response or reply. Therefore, based on the details gathered from the website of sellers of the writ petitioner, from whom the petitioner had made purchases, a revised assessment was made determining the total and taxable turn over at Rs. 20,82,600/-, tax of Rs. 3,01,977/- (at 14.5%) besides penalty of Rs. 4,52,965/- under Section 22(5) of TNVAT Ac....

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....th Rule 19(1)(d) of the 'Tamil Nadu Value Added Tax Rules, 2007'' ('TNVAT Rules' for brevity). 8. This Court had the benefit of perusing the files. 9.It comes to light from the files that the proposed assessment, calling upon the writ petitioner to send his objections, has been sent by Registered Post with acknowledgement due and as according to the files, the same has been d....

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....ject to the condition that the writ petitioner pays 15% of the tax assessed i.e., excluding the penalty vide impugned order. 12. This order is being passed owing to the peculiar facts and circumstances of this case and more so in the light of the stated position of the writ petitioner that he has closed down his business. 13. In the light of the narrative thus far, the following order is passed:....