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M/s. Ramanuja Hotel (P) Ltd. Versus The Commercial Tax Officer

2016 (9) TMI 769 - MADRAS HIGH COURT

Validity of revised assessment orders - Section 27(1)(a) of the Act - TNVAT Act, 2006 - registered dealer - inspection of the place of business of petitioner by the enforcement wing - rejection of petitioner's return - principles of natural justice - Held that: - opportunity granted to petitioner 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. .....

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itioner. - W.P.Nos.28094 to 28096 of 2016 & WMP Nos.24239 to 24241 of 2016 - Dated:- 11-8-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr. R.Nandhakumar For the Respondent : Ms. Vasudha Thiagarajan ORDER Heard Mr. R. Nandhakumar, learned counsel for the petitioner and Ms. Vasudha Thiagarajan, learned Additional Government Pleader for the respondent, in all the writ petitions. By consent of the learned counsel for both sides, the Writ Petitions are taken up for final disposal, at the admissio .....

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f the assessment, the petitioner has raised various contentions. 3. On a perusal of the impugned orders, it is seen that the place of business of the petitioner was inspected by the Enforcement Officials, on 07.04.2014 and 12.12.2014 and during the course of inspection, certain defects were noticed. Based on the report submitted by the Enforcement Wing, the respondent issued pre-revision notices, dated 14.01.2016, pointing out the defects noticed by the Officials of the Enforcement Wing and prop .....

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ed to them. Therefore, this Court is not inclined to accept the said submission of the petitioner that the impugned orders are in violation of principles of natural justice. 5. With regard to the merits of the assessment, the learned counsel for the petitioner, in all the writ petitions, vehemently contended that for the purchase and sale of liquors in the bar, the petitioner was in possession of bills, records, vouchers and it is also maintaining FL3 register and the menu list for the sale of f .....

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