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2016 (6) TMI 948 - HC - VAT and Sales TaxChallenge to the revised assessment orders pursuant to Audit Inspection - TNVAT - no opportunity was granted to the petitioner - revision of the turnover and re-determination of the taxable turnover on grounds not pointed out in the show cause notices - Held that:- It has to be pointed out that in the show cause notices, though there was a proposal to disallow and assess the related documents at appropriate rates, there was no specific direction for production for records which were referred to in the impugned order. In any event, the petitioner sought for time to produce the records and their definite plea is that their turnover is below the turnover prescribed under the Act and they have not collected tax or availed input tax as contemplated under the Act and they have not effected any inter-state purchase. That apart, the specific request made by the petitioner for an opportunity of personal hearing, has also not been granted. This amounts to violation of the Circular issued by the Commissioner - Matter remanded back. - Decided in favor of assessee.
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