TMI Blog2021 (10) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... viso to Section 27 of the Act, indicating the circumstances, under which, the respondent found that there is an alleged escaped turnover within the meaning of Section 27 or wrong availment of input tax credit and the rate of tax to be levied on this alleged escaped turnover, shall be properly issued - Petition allowed by way of remand. - W.P.(MD)No.14474 of 2020 And W.M.P(MD).No.12112 of 2020 - - - Dated:- 23-8-2021 - THE HON'BLE MR.JUSTICE R.SURESH KUMAR For Petitioner : Mr.Joseph Prabhakar For Respondent : Mr.R.Suresh Kumar Government Advocate ORDER Prayer sought for herein is for a Writ of Certiorari, to call for the records relating to Assessment Order GST Asst.No.764868/2011-12, dated 09.09.2020, passed by the respondent, quash the same as arbitrary and illegal. 2.That the petitioner is an EPC Contractor engaged in the business of Construction of various Infrastructure projects and is executing various works across India. It had undertaken construction of roads in the State of Tamilnadu for NHAI, accordingly, the petitioner had obtained registration under the Tamil Nadu Value Added Tax Act, 2006, with registration No.TIN-33841602409 and CST No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 63 of the Act. 6.The learned counsel appearing for the petitioner also drew my attention to the fact that all the pre assessment notices, proposed to levy tax @ 5%. But in the impugned order tax has been levied under 14.5%. There is a clear discrepancy between the tax proposed and the tax levied. 7.The learned counsel for the petitioner was ready to point out many more such errors characterizing the impugned proceedings. 8.I am of the view that the order impugned will have to be set aside on the short ground that the show cause notice as contemplated under Section 27(2) of the Act, was not issued. Therefore, the order impugned in this writ petition is set aside. 9.The matter is remitted to the file of the respondent who shall issue a proper show cause notice and after affording an opportunity of personal hearing to the petitioner herein pass order in accordance with law. 10.Accordingly, this writ petition is allowed. No costs. Consequently, connected miscellaneous petition is closed. 7.Therefore, the sum and substance of the issue, which was concluded by the order passed by this Court in the earlier round of litigation is that, the notice dated 12.12. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid order having been produced before this Court by the revenue, and after having gone through the same, the learned Judge heard the matter, at the admission stage, had a prima facie view that, the said notice dated 11.02.2019, is not at all a proper show cause notice, within the meaning of Section 27(1) and (2) proviso, as has been directed by this Court in the earlier order, and therefore, on that prima facie ground, interim order was granted. 11.The learned counsel for the petitioner would further submit that, if we look at the notice dated 11.02.2019, issued by the revenue, which is, according to the revenue, is in lieu of the show cause notice or pre assessment notice, dated 12.12.2017, certainly, even a layman cannot accept it as a show cause notice, because, the language used in a cryptic four or five lines notice is nothing but a summon issued to the petitioner to appear for a personal hearing to be held on 28.02.2019, therefore, it has become clear, that, the order passed by this Court has not been complied with and the mandatory requirements of issuance of show cause notice, to establish that what is their proposal to impose a tax by way of re-assessment under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e pre-assessment notice, dated 12.12.2017, is not at all a show cause notice, and therefore, the impugned order therein was set aside and the matter was remitted to the respondent with a direction that, who shall issue a proper show cause notice and after affording an opportunity of personal hearing to the petitioner to pass orders in accordance with law. 16.When such a direction was given by this Court, where the Court has declared that the 12.12.2017 pre-assessment notice is not at all a show cause notice, the respondent cannot treat the 12.12.2017 pre-assessment notice as a show cause notice, as within the meaning of the proviso to Section 27 of the Act, a show cause should have been issued, where, clearly the alleged escaped turnover or whatever it may be the reason for reopening it under Section 27 of the Act, should have been spelt out and ultimately, the proposal must have been clearly demarcated stating that, this is how the Assessing Authority has come to the conclusion that there has been an escape of tax turnover therefore, the tax, percentage of tax and the total tax proposed to be levied or imposed against the petitioner including the penalty etc., shall be given in ..... 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