2019 (7) TMI 1396

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....f. 3. To be noted, first respondent has filed a counter affidavit dated 08.06.2019. 4. Subject matter of instant writ petition arises under 'Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006)', which shall hereinafter be referred to as 'TNVAT Act' for the sake of brevity, convenience and clarity. 5. This Court is informed that writ petitioner is a dealer in cement, iron and steel. Writ petitioner is a dealer under TNVAT Act. Writ petitioner was filing monthly returns under Section 21 of TNVAT Act and there was deemed assessment. 6. When things stood as above, business premises of writ petitioner was inspected by Enforcement Wing Officers on 13.04.2016 and certain discrepancies with regard to 'As....

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....y dated 30.10.2017. In this cryptic reply, writ petitioner submitted that they have no objections for the proposal. More importantly, writ petitioner has stated that if the first respondent proceeds to pass any revised assessment order, writ petitioner will seek remedy through a Court. 10. To be noted, this reply from the writ petitioner i.e., reply dated 30.10.2017 from the writ petitioner to aforementioned revisional notice dated 19.10.2017 is in Tamil and the relevant concluding paragraph reads as follows: 11. In the aforesaid backdrop, it is submitted that owing to the reply sent by writ petitioner to the revisional notice, first respondent had no option other than proceeding with the revisied assessment on the basis of available ....

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....dvert to these submissions on merits. 15. First respondent cannot be found fault with for passing the impugned order, as writ petitioner dealer has sent a reply saying that writ petitioner has no objections to make qua the proposal and the writ petitioner will approach the Court if revised assessment order is passed. One more reason as to why first respondent cannot be found fault with is, personal hearing granted to writ petitioner (though a date was clearly specified) has also not been availed of by writ petitioner. 16. Now the submissions that are being made before this Court in assailing the impugned order are in the nature of merits of the matter and they turn on facts. 17. This Court is of the considered view that this writ p....