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2015 (4) TMI 654 - MADRAS HIGH COURT

2015 (4) TMI 654 - MADRAS HIGH COURT - TMI - Demand of tax - Stock difference - for the earlier notice petitioner has not stated about the godown for the first time it is stated and it is created for the purpose to avoid tax payable under The Puducherry Value Added Tax Act, 2007 - Held that:- On verification of the registration records by the authorities on 19.11.2014 there is no such proof of existence of such a godown has been substantiated in the official registration records or the petitione .....

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0.04.2015. Petitioner shall deposit 35% of the tax amount less the amount already deposited if any - Decided partly in favour of assessee. - W.P.No.6430 of 2015 - Dated:- 17-3-2015 - S.Vaidyanathan J. For the Petitioner : Mr.S.Raveekumar For the Respondent : Mr.A.Tamilvanan, G.A (P) ORDER The petitioner has come forward with aforesaid prayer. 2. Petitioner is a dealer in electrical items and paints. On 13.09.2014 Enforcement wing of sales tax department visited the premises of the petitioner and .....

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ed the impugned order on 02.02.2015 assuming there is no goods and demanded tax and penalty against which the present petition is filed. 3. According to the respondent for the earlier notice petitioner has not stated about the godown for the first time it is stated and it is created for the purpose to avoid tax payable under The Puducherry Value Added Tax Act, 2007 (hereinafter referred to as the Act). Admittedly, the order has been passed on 02.02.2015 against which revision lies as per Section .....

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