2026 (3) TMI 1365

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....mpugned order dated 29.04.2022 passed for the tax period 2011-2012 to 2014- 2015. Earlier the petitioner has suffered adverse orders passed under Section 22(2) of the TNVAT Act, 2006 in the hands of the respondent for the aforesaid tax period 2014-15. These Orders were the subject matter of challenge before this Court in W.P.Nos 20860 to 20863 of 2016.. This Court by its order dated 14.09.2016 remitted the case back to the respondent with the following observations:- 5. Heard the learned Additional Government Pleader on the above submissions and also perused the impunged assessment orders. 6. From a perusal of the impunged assessment orders it is seen that the petitioner though has sought for certain details, the same have....

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....ctive tax periods on 30.09.2019 and the impugned order on 29.04.2022. In the order dated 30.09.2019 the issue relating to the tax liability on the turn-overs mismatched with the sellers Annexure -II was stated that will be considered separately. Issue No.4 of the order dated 30.09.2019 passed for the Tax Period 2011-2012 is explained below for the sake of clarity. 4. Tax liability on the turnover mismatched with sellers Annexure-II At the time of revision of assessment, since the dealers have not filed any documentary evidences, the proposal for levy of tax on the mismatch turnover of Rs.27,62,355.00 was confirmed. Now the dealers have filed copy of documentary evidences such as copy of ledger account, copy of monthly retu....

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....egistration of the petitioner was cancelled and pursuant to the above circular was issued the petitioner was issued with Notices all dated 30.03.2021 for the respective tax period to which the petitioner failed to respond, since the petitioner had ceased to carry on the business under the GST Registration with effect from 31.03.2018. Thus the impugned orders have been passed. 9. A reading of the impugned orders indicate that though the petitioner had failed to respond to the above notices, part of the demand which remains to be adjudicated has been dropped by the respondent while passing the impugned order based on the guidelines issued by the Principal Secretary/Commissioner of Commercial Tax issued a common vide Circular No.5,2021 LW10....