2017 (12) TMI 755

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..... umar, learned counsel for the petitioner and Mr.Manokaran Sundaram, learned Additional Government Pleader appearing for the respondent and with their consent, the Writ Petition is taken up for final disposal. 2.The petitioner, who is a registered dealer under the provisions of the Tamil Nadu Value Added Tax Act, 2006, has challenged the order of assessment for the year 2009-2010. The petitioner w .....

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..... akhs during the previous year i.e. 2008-2009 and filed revised returns for the year 2009-2010 in pursuance to the surprise inspection conducted on 25.02.2010 and did not produce purchase bills during inspection and therefore, the claim for ITC is not considered. The respondent, making such observations in the impugned order of assessment, accepted the date of revised return as 19.03.2010. Thus, IT .....

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..... ve of this Court to grant them one more opportunity to place all the materials before the Assessing Officer. 5.In the light of the above submission, this Court is inclined to grant one more opportunity to the petitioner subject to certain conditions. 6.Accordingly, the petitioner is directed to pay 15% of the disputed tax within a period of four weeks from the date of receipt of a copy of this o .....

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