2023 (11) TMI 213

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....itioner was issued by a impugned recovery notice dated 29.07.2022 seeking to recover a sum of Rs. 11,63,24,233/- from the petitioner for the assessment year 2014-2015 and 2015 -2016. 3. The specific case of the petitioner is that the impugned notice has been issued seeking to recover the aforesaid amount of Rs. 11,63,24,233/- without even serving a copy of the assessment order. It is submitted that the petitioner was a dealer engaged in the business of outward supply of Curtains, Form mattresses and Pillows and was carrying on the business for almost 28 years and filed manual returns under the provisions of erstwhile TNGST Act, 1959 and electronically under the provisions of TNVAT Act, 2006 for the Assessment Year 2009-2010. 4. It is ....

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....on fictitious transaction. While necessary action is being taken at this end on this fabricated issue, you are requested to change your password immediately, in order to avoid using of your password by unauthorized persons and to arrest the leakage of Government revenue. You are requested to treat this as URGENT and send your action taken report, immediately to this office." 6. The above notice was followed by few other notices. Meanwhile, the petitioner also approached the 2nd respondent by way of the complaint dated 18.09.2015 and thereafter filed a complaint before the Cyber Crime Cell, Central Crime Branch, Veppery on 31.08.2015, which has culminated in FIR dated 06.04.2017 in Crime No.100 of 2017. It has been reiterated by ....

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....his Court in W.P.Nos.37044 & 37045 of 2016 in the case filed by M/s.Hansa Enterprises, Park Town Chennai, from a same location in Parrys Corner, in Chennai. There also, the petitioner therein had similarly alleged that the petitioner's login ID was misused by a third party, who filed returns and had passed on huge Input Tax credit to third party. 13. The Court after considering the submission of the petitioner therein and the learned Government counsel, directed the Commercial Tax Officer to pass a proper order after thorough investigation with the help of Economic Offence and Cyber Crime Wing of the State as to whether indeed there was a misuse of login ID or whether the petitioner therein was masquerading as an unknown person to ma....