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2022 (1) TMI 253 - HC - VAT and Sales TaxDemand of certain sums of money towards revised tax and penalty - deemed assessment under Section 22(2) of TNVAT Act - writ petitioner not having responded to the pre-revision notice under Section 27 of TNVAT Act - HELD THAT:- Considering the facts and circumstances of the case, more particularly the fact that the quantum is not a huge amount and considering the nature of the business, the following order is passed making it clear that this will not serve as a precedent in days to come. In other words, this is clearly a one off case and the indulgence shown by this Court is solely owing to the peculiar facts and circumstances and therefore, it will not apply to all cases where a dealer receives a pre-revision notice does not respond to the same but comes up with a writ petition later saying that he approached the respondent in person, making this position clear. Impugned demand notice dated 06.12.2021 is set aside solely on the ground that a revisional order crystallising tax liability and penalty has not been made pursuant to pre-revision assessment notice dated 08.11.2019 - petition disposed off.
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