2018 (11) TMI 1875

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....ioner : 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 respect of the year 2011-2012. The peti....

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....d. 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 by whom 9.Chalan No. and Date (Copy of challan to be enclosed) 10.Date of clearance by the end....

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....e 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 documents. Therefore such a communication can only be characterized as a notice in terms of Section 63 of the TNVAT Act. Any Assessing Authority is empowered to c....

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....essment 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 to point out many more such errors characterizing the impugned proceedings. 8. I am of the view that the order impugned will have to be set aside on the short ground tha....