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2013 (3) TMI 277 - HC - VAT and Sales TaxAssessment of tax - officials of the Enforcement Wing conducted a spot inspection at the petitioner's business premises - assessee contested against demand as no sufficient opportunity was given before concluding the impugned assessment proceedings - TNVAT Act - Held that:- Writ Petition allowed by setting aside the impugned proceedings dated 7.1.2013 of demanding of tax and the penalty due which was only on the basis of the single notice, notwithstanding the fact that the petitioner had always been prompt and diligent in their transactions with the Department in the past. Also the respondent erred in solely relying upon D-3 proposals of the Enforcement Wing officials without independent application of mind. Matter remanded to the respondent for fresh consideration after giving a reasonable opportunity of hearing to the petitioner-Company.
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