2017 (10) TMI 1660

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....ti - Assessment for the year 2015-16 - Notice issued - Orders passed. Ref: This Office Notice in TIN 33224481904/2015-16, dated 15.9.2016. *** ORDER:- Tvl.Gurusamy Agencies, Dealers in Biscuits (Branded) (CC 309), No.4A-1, Kumbakonam Road, Panruti, are a registered dealer in the books of this Office, having registration No.33224481904 under the TNVAT ACT 2006. On verification made with the Commercial Taxes Department Website and from verification of the records available with the department, it is noticed that the dealers have effected purchase to a value of Rs. 14,36,136.40 from Tvl. Narasimhalur Chettiar, TIN 33084480332 from April 2015 to March 2016 (Except for January 16) list of such purchas....

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....nalty under Section 22(5) of the TNVAT Act 2006 is as detailed below:- Actual Sales Suppression Rs. 18,44,981-00 Tax effect Rs. 2,67,522-00 Penalty at 150% of the tax due Rs. 4,01,283-00 They were also provided with an opportunity of personal hearing besides the objection, if any. The dealers having received the notice have not filed any objection. They also appeared for personal hearing. But not given any evidence. But they simply filed monthly return in Form K manually prepared to the total sale value of Rs. 16,74,000-00 at 0.5% under Rule 7(1)(d) read with Sec. 3(4)(a) of the Act on 24.10.2016 only with cheque for tax amount of Rs. 8,370-00. According to Rule 7(1)(d), such return should have been filed on or be....