2015 (3) TMI 1370

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..... : Mr. Manoharan Sundaram, AGP(T) ORDER The petitioner has come forward with the aforesaid prayer. 2. The petitioner is a work contractor engaged in the business of interior decoration and is registered on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as the 'Act'). Enforcement wing inspected the petitioner's pre .....

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..... sment notice dated 10.10.2014 stating that the petitioner has purchased goods from outside the State and that as per the Act the dealer who opts to pay tax under compounding rate and filing return under Form L, should have not made the purchases either from outside the country. Petitioner on 12.11.2014 submitted a detailed reply where it has been stated that for the assessment year 2009-10 they ha .....

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..... of filing option letter, neither to the Enforcement Wing at the time of inspection nor to the Assessing Officer at the time of filing their objections. It shows that they had not fulfilled their mandatory requirement. Hence, the dealer is not eligible to file monthly returns under Form "L" but has to file under form "I" only. Therefore, their request to drop the proposal is not substantiated with .....

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