2021 (4) TMI 18

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....ent Advocate For the R2 : Mr.C.Muthu Saravanan ORDER Heard the learned counsel on either side. 2.The petitioner is a dealer registered with the respondent. The petitioner has been dealing in two wheelers. The first respondent issued notice dated 08.08.2016 proposing to take action under Section 22(4) and (5) of TNVAT Act. The first respondent had taken the stand that the returns filed by the p....

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....he rival contentions and went through the materials on record. There is no doubt that action has been taken under Section 22(4) and Section 22(5) of TNVAT Act. To do so, action could have been initiated only after 31.10.2016. But then, show cause notice was issued in the month of August 2016 itself. In this case, the petitioner has been filing their returns on self assessment basis under Section 2....