9911796707
TMI Blog2017 (11) TMI 1950X X X X Extracts X X X X X X X X Extracts X X X X ..... of the legal principles laid down by this Court in several decisions and the orders have been passed in violation of principles of natural justice, the writ petitions are taken up for disposal at the admission stage. 2.The petitioner is a registered dealer on the file of the first respondent under the provisions of the Tamil Nadu Value Added Tax Act 2006. On 30.04.2015, the predecessor officer issued revision notices for the assessment years 2012-13 to 2014-15. The notices appear to have been issued pursuant to a report given by the Enforcement Wing Officials, who conducted an inspection in the petitioner place of business on 03.02.2015, 27.03.2015 and 31.03.2015. The allegation against the petitioner is on account of mismatch between the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase based on verification of the purchase bills along with check post details, the petitioner denied the allegation and requested the first respondent to furnish the check post details so that they will be in a position to submit their objections. Thus, the petitioner contended that in the absence of records, the question of concluding that there was a suppression does not arise and no penalty can be levied. 5.It is not known as to why the predecessor officer, who was the then Assessing Officer did not complete the assessment though the petitioner had immediately submitted their objections. The matter was left unattended for more than one year and another notice was issued by the second respondent on 13.10.2016 for the assessment years 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rse inference merely because the selling dealer has not filed returns and paid taxes. In any event, the second respondent should have furnished the records to the petitioner because the revision of the assessments is based upon the verification done from the Departmental website. 9.Similar cases were dealt with by this Court and a decision has been taken in the case of JKM Graphics Solutions Private Limited Vs. CTO, Vepery Assessment Circle [reported in (2017) 99 VST 343]. In the said decision, this Court indicated certain guidelines as to how the assessment should have proceeded in cases where the revision is based on details culled out upon verification of the Departmental website. Therefore, the second respondent, being a new officer, s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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