2022 (9) TMI 162

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.... 2006 [hereinafter referred to as ''the TNVAT Act'']. During the assessment year 2014-2015, the petitioner filed their monthly returns in Form-K upto September 2014 under Section 3(4) of the TNVAT Act and thereafter, filed the monthly Form-I returns under Section 3(2) of the TNVAT Act. Since the petitioner exceeded the limit of Rs.50 lakhs, the same was accepted and deemed assessment has been made under Section 22(2) of the TNVAT Act on 30.06.2016. 3.The respondent alleged that on verification of Annexure-I of the petitioner with the seller's Annexure-II available in the Department's Website, it was found that the petitioner had suppressed the purchases for a value of Rs.43,31,915/-, which is the estimated sales. Th....

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....dan Reboring Centre vs. DCTO, Tiruvarur [W.P.No.21557 of 2017], wherein this Court had held that the assessment based on the Web report of the Department, without conducting any enquiry, is not in accordance with law. 6.Further, the learned counsel referred to a Circular of the Commissioner of Commercial Taxes in No.5/2021 [LW10/12521/2016], dated 24.02.2021, wherein the Commissioner had issued several directions to the assessing officer how the assessments should be made if the same is based on the Web report. Despite the same, not only violating the directions of this Court, further, not adhering to the guidelines issued by the Commissioner, the impugned order came to be passed. 7.The circular of the Commissioner, dated 24.02.2021, is a....

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....opportunity to the petitioner. 9.The learned Government Advocate appearing for the respondent submits that the petitioner was given an opportunity and thereafter, show cause notice was issued, for which, he failed to respond and make his objections. The petitioner can very well approach the respondent and the petitioner could have informed the respondent about his ill-health and sought time. Now, after the orders have been passed on 27.05.2022, which is an appealable order and the appeal ought to have been filed within 30 days before the Deputy Commissioner, the petitioner approached this Court and therefore, strongly opposed to entertain this Writ Petition. 10.The learned Government Advocate further submitted that though in the counter a....