TMI Blog2019 (3) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... , in the instant case, no such opportunity was given to the petitioner and therefore, the respondent has violated the principles of natural justice - the matter is remanded back to the respondent for fresh consideration - appeal allowed by way of remand. - W.P.[MD]No.23507 of 2016 And W.M.P.[MD]No.16876 of 2016 - - - Dated:- 25-2-2019 - Mr. Justice Abdul Quddhose For the Petitioner : Mr.R.D.Ganesan For the Respondent : Mr.A.Thiyagarajan Government Advocate ORDER ************ The instant Writ Petition has been filed challenging the order dated 31.10.2016, passed by the respondent on the ground of violation of principles of natural justice. 2.It is the case of the petitioner that he is a registered dealer under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is the case of the petitioner that the details of the alleged sale to M/s. Jay Jay Agency, namely, the invoices, payment details and other documents sought for by the petitioner, were not provided by the respondent despite the request made by them. According to the petitioner, he was also not given opportunity to cross examine the representatives of the alleged purchaser M/s. Jay Jay agency by the respondent, which he is entitled to, as per Section 81 of the TNVAT Act. In such circumstances, the instant Writ Petition has been filed. 6.The respondent has also filed his counter affidavit, wherein they have stated that the petitioner has committed suppression of sales to the tune of ₹ 96,28,504/- and the respondent has determined t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... affording an opportunity to the petitioner to cross examine the alleged purchasers M/s.Jay Jay Agency, Pollachi and without furnishing copies of the invoices, payment details and other documents available with the respondent pertaining to the alleged sales. 10.It is not in dispute that the petitioner's total taxable turn over prior to the impugned assessment order for the previous years was much below than what was assessed under the impugned assessment order. It is also the case of the petitioner that he is a small time manufacturer of pillows whereas under the assessment order passed under Section 27 of the TNVAT Act, the total taxable turn over of the petitioner for the assessment year 2013 2014, has been assessed at ₹ 1,0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
