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2022 (7) TMI 1 - HC - VAT and Sales TaxValidity of assessment order - assessment orders have been challenged in these writ petitions instead of filing Statutory Appeal before the Appellate Authority under Section 51 of TN VAT, 2006 - HELD THAT:- The facts on record seems indicate that there was surprise inspection conducted at the petitioner's place of business and the petitioner's sister concern namely, M/s.V.V.V & Edible Oils Limited on 24.10.2014 to 27.10.2014 and certain irregularities and omission were noticed. Though it sought to be explained by the petitioner that the petitioner and the aforesaid petitioner's sister concern were sharing a common godown and that inadvertently and by oversight gingelly seeds issued for production from the aforesaid Godown to the factory of the petitioner's sister concern with the delivery challans of the petitioner. Thereafter, D3 report was forwarded by the Enforcement Wing based on which, revision notices dated 02.08.2018 were issued to the petitioner. Apart from these notices similar notice were not only issued for the Assessment Years 2013-14 and 2014 -15 but also for the Assessment Years 2009-10 – 2012-13 on 29.07.2016. The petitioner asked the first respondent to appoint the Joint Commissioner vide representation dated 06.09.2018 which was not resulted in any favourable orders. The provision of TNVAT Act, 2016 does not contemplate the appointment of an Arbitrator to look into correctness or otherwise of the revision notices issued for reversing the deemed assessment order. Therefore, there are no merits in the present writ petition. The petitioner should have filed a reply to the revision notices on merits and awaited for final orders. Instead, the petitioner resorted to dilatory tactics with request to appoint a Joint Commissioner. The case remitted back to the second respondent. The petitioner shall file reply if any to the revision notices dated 02.08.2018, within a period of 30 days from the date of receipt of a copy of this order - petition allowed by way of remand.
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