2024 (12) TMI 218

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.... For the Petitioner : Mr.P.V.Ravi Kumar For the Respondents : Mr.C.Harsharaj Additional Government Pleader ORDER In this writ petition, the petitioner has challenged the impugned Assessment order dated 26.11.2021, wherein, demand has been confirmed against the petitioner for a sum of Rs. 18,16,522/- together with penalty of Rs. 9,08,261/- under Section 27(4)(1) of the TNVAT Act, 2006. ....

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....er the petitioner had cancelled the registration. After the receipt of the impugned order, the petitioner appears to have sent a complaint to the second respondent requesting the second respondent to investigate and to initiate steps to find out as to who could to have utilised the Login ID of the petitioner for transacting with the petitioner's VAT and CST registration and file a return to fa....

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....Assistant Commissioner (ST), Gummidipoondi Assessment Circle dated 06.07.2022, which has been signed by him and another counter affidavit filed by one G.Kumaresan from the office of the Assistant Commissioner (ST), Gummidipoondi Assessment Circle dated 19.06.2024. 5. A reading of these two counter affidavits and also letter of the petitioner which has been enclosed at Page No.27 seems to indica....

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....6 and CST Act, 1956 cannot be accepted. In any event, whether indeed transaction was carried out by the petitioner during the period in dispute in the year 2016-2017 or not is to be verified from the electronic file and IP address which the Department will have in its possession. 6. Under these circumstances, this Writ Petition is disposed of by directing the respondents to verify as it from wh....