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2022 (3) TMI 630 - MADRAS HIGH COURTValidity of assessment order - sales suppression besides adding 50% towards probable omission - petitioner mainly contended that the first respondent has passed the order, which is impugned in this writ petition, without physically verifying the delivery challans - excess stock of doors noticed during inspection were either damaged doors or there is a calculation mistake made by the inspection team but it was not properly appreciated by the first respondent-Tribunal - levy of penalty u/s 12 (3) (b) of the TNGST Act - HELD THAT:- The Tribunal, on perusal of the stock register or the records relating to the case, has rendered a specific finding that there were interpolations made in the entries in the stock register and therefore, the plea of the petitioner cannot be accepted. Such a finding of fact rendered by the Tribunal is not required to be interfered with by this Court. On the whole, the various findings rendered by the Tribunal in the order, which is impugned in this writ petition, are based on material evidence over which this Court cannot interfere in exercise of the jurisdiction conferred under Article 226 of The Constitution of India. There is no illegality or perversity in the order passed by the first respondent-Tribunal, warranting our interference - Petition dismissed.
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