2021 (2) TMI 749

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.... ORDER Heard the learned counsel for the petitioner and the respondent Commercial Tax Department. 2. This is the 2nd round of litigation before this Court by the petitioner. Earlier, the petitioner had filed a writ petition and challenged revision order dated 31.03.2010 in W.P.No.15039 of 2010. The said writ petition was disposed with the following observation:- "Thereafter, a not....

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....ve any transaction or any turnover of a dealer was not liable to tax and that there was escaped turnover warranting for invoking under Section 16 of the TNGST Act. 5. The learned counsel for the petitioner placed reliance on the decision of the Hon'ble Supreme Court in I.T.C. Ltd., vs. Supdt. Of Commercial Taxes (1997) 11 SCC 88 at page 90. 6. I have considered the arguments of the learn....

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....y a revision of the assessment for enhancement of tax liability of the petitioner. In absence of a proper explanation from the petitioner there is a strong presumption that the petitioner deliberately did not account for those transaction in the books of accounts/bills and the sales were clandestine in nature to evade tax. They prima facie indicate that the conduct of the petitioner was to suppres....

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..... Instead, the petitioner present writ petitions and prolonged the litigation for the last 18 years and thereby deprived the revenue to the state. 11. The petitioner has abused the jurisdiction of this Court by filing the writ petitions the present writ petition even though the petitioner had a choice to approach the Appellate Commissioner against the impugned order. By filing the present writ ....