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2019 (4) TMI 528 - HC - VAT and Sales TaxValidity of pre revision notice - TNVAT Act - alleged sales suppression committed by the petitioner - according to the petitioner, at the time of inspection by the Enforcement Wing Officials of the respondent, they have illegally calculated a sum of ₹ 50,000/- as advance tax from the petitioner - Held that:- In the instant case, the Enforcement Wing Officials have collected the advance tax during the time of inspection itself, even before the show cause notice was issued to the petitioner for revision of assessment proceedings. But that cannot be a ground for quashing the impugned pre revision notice as the pre revision notice calls upon the petitioner to pay a sum of ₹ 4,12,275/- which is in excess to the sum of ₹ 50,000/- which was collected by the Enforcement Wing Officials of the respondents from the petitioner during the time of inspection. It is settled law that the show cause notice cannot be challenged under Article 226 of the Constitution of India unless and until, the same has been issued without authority under law or without jurisdiction. In the case on hand, the respondents has got the power to issue notice under Section 27 of the TNVAT Act, 2006 for revision of assessment proceedings. Therefore, the petitioner has not satisfied any of the grounds required for quashing of the pre revision notice under Section 27 of the TNVAT Act, 2006 - However, considering the fact that the respondents have collected a sum of ₹ 50,000/- from the petitioner as advance tax at the time of inspection of the petitioner's premises, which they are not legally entitled to, the said will have to be adjusted as and when the final assessment order is passed. Petition dismissed.
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