TMI Blog2016 (9) TMI 769X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner subject to conditions. The petitioner is directed to pay 15% of the disputed tax, for each of the three assessment years, within a period of three weeks from the date of receipt of a copy of this order. If the payment is made within the time permitted, the petitioner will be entitled to treat the impugned assessment orders, as show cause notices, and submit their objections, within a peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p for final disposal, at the admission stage itself. 2. The petitioner is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter will be referred to as the Act ). In these writ petitions, the petitioner has challenged the revised assessment orders, dated 27.06.2016, passed under the said Act, for the years 2012-13, 2013-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty under Section 27(3)(a) of the Act. 4. The petitioner, in all the writ petitions, has received pre-revision notices. Yet, the petitioner did not care to submit their objections. Therefore, it is not a case where there is violation of principles of natural justice, but a case where the petitioner failed to utilize the opportunity granted to them. Therefore, this Court is not inclined to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sonable to levy penalty and addition of 14.5% on difference in turnover for alleged probable omission. Further, the petitioner contended that when they filed an application under Section 84 of the said Act, the respondent has also rejected the same. Thus, the learned counsel for the petitioner prays that the petitioner may be granted one more opportunity, so as to enable them to go before the Asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... personal hearing to the petitioner, peruse the books of accounts, ledgers, records, etc., (that the petitioner may produce) and thereafter, re-do the assessment in accordance with law. If the petitioner defaults in the payment of the aforesaid amount of tax within the time permitted, the benefit of this order will not enure to the petitioner and the writ petition would stand automatically dismisse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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