2019 (12) TMI 1055

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er: Mr. R. Senniappan For Respondents: Mr. M. Hariharan, ORDER The petitioner has challenged pre-revision notices, all dated 21.08.2018, for the periods 2011-12 to 2016-17. The petitioner is a dealer in terms of the provisions of the Tamil Nadu Value Added Tax Act, 2006 (in short 'Act'). The impugned notices have been challenged on the ground that pursuant to a visit by the Enforceme....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ceedings for assessment may be initiated only thereafter. 3. According to Mr.Hariharan, learned Standing counsel for the respondents, the pre-revision notices, though based wholly on VSI-3 proposals of the Enforcement Wing, merely call upon the petitioner to file objections to the issues set out therein and the present Writ Petitions are thus pre-mature. He thus prays that the Writ Petitions be ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on notices. The purpose of pre-revision notices/preassessment proposal is not for implementing Enforcement Wing proposals but for putting forth issues that arise from the returns of turnover filed by a dealer/assessee, to the dealer/assessee for response and rebuttal. Such issues are to be identified by an officer by independent application of mind only. No doubt, it is incumbent upon the Officer ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Q1/39643/2018 Office of the Commissioner of State Tax, Chepauk, Chennai -5. Dated: 18.01.2019. ...... b) If the Assessing Authority is of the view that the Audit report or Inspection proposals received from Enforcement Wing or proposals received from ISIC are not in conformity with the Law or the established principles set by various higher Judicial Forums and if he wishes to devia....