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TMI Blog2016 (11) TMI 807X X X X Extracts X X X X X X X X Extracts X X X X ..... 014-2015, 33853803091/2015-2016 dated 12.08.2016 and quash the same as illegal, arbitrary and against the provisions of the Act and direct the respondent to conduct a detailed enquiry by summoning the alleged sellers and to grant an opportunity to cross examine the sellers for establishing that the petitioner had not effected such purchases and pass such further orders. 2.Heard, Mr.K.Soundararajan, learned counsel appearing for the petitioner and Mr.R.Karthikeyan, learned Additional Government Pleader appearing for the respondent. 3. Mr.R.Karthikeyan, learned Additional Government Pleader takes notice for the respondent. By consent, all the Writ petitions are taken up for final disposal, since all the Writ petitions are filed by the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t various rates, Rs. 16,20,935/- taxable at 14.5% and Rs. 1,68,400/- respectively. The said proposals were sent to the respondent for implementing the same. The respondent in his Notices in TIN No.33853803091/2010-2011, 33853803091/2011-2012,33853803091/2012-2013,33853803091/2013-2014 33853803091/2014-2015 and 33853803091/2015-2016 dated 11.07.2016 had estimated the tax due at Rs. 2,63,372/-, Rs. 5,58,481/-, Rs. 1,67,800/-, 1,67,800/-, Rs. 2,35,036/- and Rs. 51,990/- respectively and prepared to impose a penalty at 150% of the tax due under Sections 27(3) and 22(5) of the TN VAT Act. 6. On 12.08.2016, the present impugned order has been passed by the respondent stating that the surprise inspection was conducted in the petitioner's plac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xes). On a perusal of the assessment order, we are of the view that the assessment order has been made only on surmises and conjunctures and not based on the books of accounts and the penalty is also levied more than 150% of the tax component. Therefore, in the interest of justice, we are of the view that the petitioner has to be given one more opportunity to produce the accounts before the assessing officer so as to have a fair deal in the framing of assessment. Hence, the assessment order dated 02.03.2000 in both the cases are set aside and the petitioner, is hereby directed to appear before the assessing officer along with all the records pertaining to the assessment years on 18th October, 2004. The assessing officer is directed to proce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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