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2012 (12) TMI 1191

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..... nmani Annamalai, Government Advocate (Tax) COMMON ORDER The two Writ Petitions are filed praying to issue a Writ of Mandamus, directing the respondent to furnish the material which forms the basis for revision of assessment relating to the assessment year 2011-12 and 2012-13 respectively under the TNVAT Act, 2006 as sought for by the petitioner in the representation both dated .....

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..... Section 27 of the TNVAT Act, 2006 and for imposing penalty under Section 27(3) of the TNVAT Act. Petitioner was also given an opportunity to file his objection. The notice inter alia contended that the petitioner purchased imported china silk yarn from M/s.Salasar Corporation, Bangalore and sold it to registered societies as a local yarn, thereby clandestinely selling the taxable goods (imported .....

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..... The list of samples drawn from the societies (along with names of the societies) with their respective batch no or other related particulars to fasten liability on us. (c) An opportunity of cross examining the persons in charge of the various societies from whose premises samples were drawn against us. (d) An opportunity of personal hearing before your goodshelf to effectively ca .....

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..... may rely upon for the purpose of revision of assessment and thereafter proceed further in the matter taking note of the objections in the reply/objection dated 2.11.2012 and the further objection dated 20.11.2012 if it has been filed in time. If the authority has already decided the issue one way or the other it is open to the petitioner to work out his remedy as per law. 7. Both the Wri .....

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