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2016 (6) TMI 948 - MADRAS HIGH COURT

2016 (6) TMI 948 - MADRAS HIGH COURT - TMI - Challenge to the revised assessment orders pursuant to Audit Inspection - TNVAT - no opportunity was granted to the petitioner - revision of the turnover and re-determination of the taxable turnover on grounds not pointed out in the show cause notices - Held that:- It has to be pointed out that in the show cause notices, though there was a proposal to disallow and assess the related documents at appropriate rates, there was no specific direction for p .....

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amounts to violation of the Circular issued by the Commissioner - Matter remanded back. - Decided in favor of assessee. - W. P. Nos. 18895 to 18899 of 2016, W. M. P. Nos. 16490 to 16494 of 2016 - Dated:- 6-6-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr. C. Bakthasiromoni For the Respondents : Mr. Manokaran Sundaram Additional Government Pleader ORDER Heard Mr.C.Bakthasiromoni, learned Counsel appearing for the petitioner and Mr.Manokaran Sundaram, learned Additional Government Pleader acc .....

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two grounds, firstly on the ground that no opportunity was granted to the petitioner and secondly on the ground that the impugned orders have been passed revising the petitioner's turnover and re-determined the taxable turnover on grounds not pointed out in the show cause notices. 4. I have heard the learned counsels appearing on either side and peruse the materials placed on record. 5. It is seen that notices were issued to the petitioner by stating that at the time the VAT Audit was condu .....

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ly, the respondent proposed to assess the related turnover at the appropriate rate mentioned in the show cause notice. There was also a proposal to levy penalty under section 27 of the Act. The petitioner submitted individual replies for all the show cause notices, stating that they have paid tax at 4% under compounding rate under section 3(4) of the Act and what they have done is correct, since the turnover is below the turnover prescribed under the Act. Further, it is stated that they have not .....

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pportunity of personal hearing. However, while giving reasons, the authority has proceeded to state that the petitioner has not furnished the profit and loss account to verify the purchases, they have not furnished the sale invoices to verify the non-collection of tax and they have not furnished the opening and closing stock inventory to ascertain the gross profit and its genuiness and they have not disclosed the sales position at the previous years. Therefore, the authority proceeded to re-dete .....

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