2019 (8) TMI 1095

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....lled in question in the instant writ petition. 3. With consent of learned counsel on both sides, main writ petition is taken up, heard out and is being disposed of. 4.To be noted, pursuant to earlier hearing on 30.07.2019, Revenue counsel has kept the records of the Department ready in the hearing today. 5. Be that as it may, there is no disputation or disagreement that the impugned order has been made under Section 16 of 'Tamil Nadu General Sales Tax Act, 1959' (' TNGST Act' for brevity). 6.There is no disputation that Section 16 of TNGST Act is in pari materia to Section 21 of 'Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006)', which shall hereinafter be referred to as 'TNVAT Act&#39....

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.... revised assessment, there are two aspects which constitute the revised assessment. One aspect pertains to what can be described as 'suppression' and the other aspect pertains to what can be described as 'stock reconciliation'. 9. Post aforesaid order of this Court, writ petitioner sent a communication dated 11.03.2016 to the Department followed by another communication dated 03.04.2019. In these communications, writ petitioner has specifically sought for details of stock taken at the time of inspection. 10. The respondent, had earlier sent a communication dated 27.01.2016 with certain enclosures and to be noted, this communication is also post aforesaid earlier order of this Court. Earlier order of this Court is ci....