2022 (1) TMI 253

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....ai, Special Government Pleader ORDER In the captioned main writ petition a notice dated 06.12.2021 bearing reference Na.Ka.No.46/21/A3-Va.Vi.No.33196260464/15-16 issued by the lone respondent demanding certain sums of money towards revised tax and penalty qua assessment year 2015-16 under 'Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006)' [hereinafter 'TNVAT Act&#....

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....is notice is under Section 27 of TNVAT Act and it calls upon the writ petitioner to file objections, if any, within 15 days from the date of receipt of the notice. Learned counsel submits that he is unable to give the exact date on which this notice was served on the writ petitioner but he is not disputing the service of the notice on the writ petitioner. Learned counsel also submits that writ pet....

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....he writ petitioner had not responded to the same and given his objections, a revisional order ought to have been made by the respondent so that the tax liability and penalty if any of the writ petitioner is crystallised. It is only after that the impugned demand notice could have been issued. This Court is informed that the impugned demand notice has been issued under Section 42 of TNVAT Act. Abse....

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....n by this Court is solely owing to the peculiar facts and circumstances and therefore, it will not apply to all cases where a dealer receives a pre-revision notice does not respond to the same but comes up with a writ petition later saying that he approached the respondent in person, making this position clear, I make the following order: a) impugned demand notice dated 06.12.2021 is set ....