TMI Blog2021 (3) TMI 1294X X X X Extracts X X X X X X X X Extracts X X X X ..... , Mr.Kumaresen, the present Commercial Tax Officer, Virudhungar read out from the statement given by the petitioner herein before the enforcement wing officials during inspection. While such a statement may not be binding on the petitioner herein, that can certainly furnish cause of action for initiating proceedings under Section 27 of the Tamil Nadu Value Added Tax Act - When the pre-revision not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter, orders in accordance with law will be passed - petition disposed off. - W.P(MD)Nos.11991, 11992, 11993 and 11994 of 2018 and W.M.P.(MD)Nos.10949, 10950, 10951 and 10952 of 2018 - - - Dated:- 4-3-2021 - MR. G .R. SWAMINATHAN, J. For Petitioner : Mr.R.L.Ramani, Senior Counsel, For Mr.S.Raja Jeya Chandra Paul. For Respondent : Mrs.J.Padmavathi Devi, Special Government Pleader. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned pre-revision notices are not in consonance with the circular dated 04.11.2013 issued by the Commissioner of Commercial Taxes. He pointed out that this circular was considered in W.A.Nos.1038 to 1040 of 2015 by order dated 05.08.2015, the Hon'ble Division Bench held as follows:- 7. Section 19(20), which was introduced with effect from 19.8.2010, but which was later given retrospective ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction. While such a statement may not be binding on the petitioner herein, that can certainly furnish cause of action for initiating proceedings under Section 27 of the Tamil Nadu Value Added Tax Act. But then, as rightly pointed out by the learned senior counsel for the writ petitioner, details are absent. When the pre-revision notice does not contain the relevant particulars, it would be difficu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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