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2021 (3) TMI 1294 - HC - VAT and Sales TaxReversal of input tax credit - petitioner had been selling goods by offering quantity discount to their customers ultimately resulting in sale price being lessor than their purchase price - HELD THAT:- When this Court wanted to know the basis on which the pre-revision notices have been issued, Mr.Kumaresen, the present Commercial Tax Officer, Virudhungar read out from the statement given by the petitioner herein before the enforcement wing officials during inspection. While such a statement may not be binding on the petitioner herein, that can certainly furnish cause of action for initiating proceedings under Section 27 of the Tamil Nadu Value Added Tax Act - When the pre-revision notice does not contain the relevant particulars, it would be difficult for the assessee to appropriately respond. However, there is considerable merit in the stand of the respondent that at the stage of show cause notice, the Writ Court should be highly reluctant to interfere. Therefore, even while declining to interfere with the impugned notices, the respondent is directed to issue a supplemental notice enclosing the relevant particulars. The petitioner has to necessarily offer his explanation in time without entangling the respondent in further litigation. The respondent will consider the objections of the petitioner in the light of the aforesaid circular dated 04.11.2013 and the relevant provisions of law. If the respondent is not satisfied, personal hearing will be granted and thereafter, orders in accordance with law will be passed - petition disposed off.
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