2018 (11) TMI 1875

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....CE G.R.SWAMINATHAN For the Petitioner : Mr.Joseph Prabakar For the Respondent : Mr. Aayiram K.Selvakumar Additional Public Prosecutor ORDER The petitioner is an EPC contractor engaged in the business of construction of various infrastructure projects. He questions the impugned order dated 27.02.2018 issued by the respondent under Section 27(1) of TNVAT Act, 2006. The Assessment is in r....

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....ll of Lading No. and Date (Copy of bill of lading to be enclosed. 4.Purchase invoice No. and Date (Copy of invoice to be enclosed) 5.Value of goods purchased 6.Date of endorsement of bill of lading (Endorse copy of Bill of lading to be enclosed) 7.Bill of Entry No. and date of the sale in course of import (Copy of BE to be enclosed) 8.Customs duty paid ....

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.... short submission of the learned counsel for the petitioner is that this communication dated 12.12.2017 cannot be called as a show cause notice in terms of the proviso to Section 27(2) of TNVAT Act. Any show cause notice should be precise in the formulation of its tentative conclusions. In this case, the said communication dated 12.12.2017 called upon the petitioner to make available a set of docu....

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....l. It is only a communication under Section 63 of the Act. 6. The learned counsel appearing for the petitioner also drew my attention to the fact that all the pre assessment notices, proposed to levy tax @ 5%. But in the impugned order tax has been levied under 14.5%. There is a clear discrepancy between the tax proposed and the tax levied. 7. The learned counsel for the petitioner was ready....