TMI Blog2019 (8) TMI 1163X X X X Extracts X X X X X X X X Extracts X X X X ..... ve a reasonable opportunity to show-cause against a revised Assessment Order - In the instant case, revisional notice dated 11.02.2019 has no doubt been sent to the writ petitioner, but the impugned order has been passed on the basis that the writ petitioner has not sent any reply to this notice though the reply/objection has been sent under due acknowledgement and reply /objections has been received by the office of the first respondent on 08.03.2019. Therefore, it is clear that impugned order proceeds on the basis that the writ petitioner / dealer has not shown cause though two revisional notices have been sent. In the considered opinion of this Court, this does not help the Revenue counsel in defending the impugned order as the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der 'Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006)', which shall hereinafter be referred to as 'TNVAT Act' for brevity, that the business premises of the writ petitioner dealer was inspected by the officials of the Enforcement Wing of the Tax Department on 17.10.2016, that during the surprise inspection, the Enforcement Wing officials found inter alia in the books of accounts of the writ petitioner dealer what according to the Enforcement Officers are discrepancies, that based on what according to the Enforcement Wing officers are discrepancies, VSI-3A proposals were made by Enforcement Wing officers, that pursuant to such proposals given by Enforcement Wing officials, the first respondent in this writ p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reads as follows: 'A Notice was issued on 11.02.2019 and 05.04.2019 to the dealers calling for their objections. The dealers have not filed their objections till date. Therefore, the turnover proposed in the notice is confirmed. ' 6. Referring to the aforesaid portion of the impugned order, learned counsel for writ petitioner submitted that the impugned order has been passed on the basis that two revisional notices viz., one dated 11.02.2019 and another dated 05.04.2019 are said to have been sent calling for objections and that the writ petitioner has not filed any objections till the date of the impugned order for both. Learned counsel for writ petitioner submitted that revisional notice dated 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In the considered opinion of this Court, this does not help the Revenue counsel in defending the impugned order as the impugned order, as mentioned supra, proceeds on the basis that the writ petitioner dealer has not responded at all. 10. Be that as it may, with regard to reasonable opportunity which the Assessing officer has to give to a dealer before passing a revised Assessment Order, in the instant case, notwithstanding the revisional notice dated 11.02.2019, first respondent/Assessing Officer in his discretion and wisdom has thought it necessary to send one more revisional notice on 05.04.2019. Therefore, it is only proper that 05.04.2019 revisional notice is also now served on the writ petitioner/de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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