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2021 (7) TMI 165 - HC - VAT and Sales TaxValidity of deemed assessment order - assessment of total and taxable turnover - grievance of the petitioner is that without considering the petitioner's explanation, the respondent has confirmed the proposal vide proceedings - HELD THAT:- The impugned notice and the detailed representation of the petitioner dated 08.02.2021 would reveal that the original assessment order was passed by the respondent, by accepting the total and taxable turnover of ₹ 9,86,723/-, for the assessment year 2014-2015. Subsequently, based on the departmental web report, it was ascertained that the petitioner made purchases to a turnover of ₹ 26,54,345/- as per annexure II of the selling dealers and ₹ 10,79,396/- was shown as purchase turnover, thereby the respondent proposed to assess the total /taxable turnover under Section 27(1) (a) of the TNVAt Act, along with levy of penalty under Section 27(3) (c)of the TNVAT Act. Without adverting to the merits of the case, the respondent is directed to consider the petitioner's representation dated 08.02.2021 and pass appropriate orders, after affording an opportunity of personal hearing to the petitioner, within a period of twelve weeks from the date of receipt of a copy of this order - Petition disposed off.
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