9911796707
TMI Blog2022 (8) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Textiles Private Limited served with an impugned order, dated 28.03.2019 of the second respondent, wherein, revision of assessment regarding to stock variation and imposed tax to the tune of Rs.19,42,050/- and penalty under Section 27 (3) of the TNVAT Act to the tune of Rs.14,56,537/- for the year 2014-2015. 2. The contention of the petitioner is that during the assessment year 2014-2015, the petitioner reported total, taxable turnover of Rs.1,76,45,588/- and Rs.43,996/- respectively by his returns. The returns were filed within time. It is deemed assessment, the second respondent passed the original assessment order on 31.10.2015 by accepting the petitioner's returns under Section 22 (2) of the TNVAT Act. The VAT audit conducted in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... original impugned order after receiving it during April 2019 and not even a photo copy was available. Thereafter, due to Covid-19 Pandemic there was complete lock down and hence, there is a delay in filing this writ petition. 5. The petitioner relied on the decision of the following judgments: (a) In the case of S.N.Mukherejee Vs Union of India reported in (1990) 4 SCC 594 for the proposition that quasi-judicial functions achieves this object by excluding chances of arbitrariness and ensuring a degree of fairness in the process of decision-making. (b) The above proposition is followed in the case of Ashok Agencies Vs The Special Committee in W.P(MD).No.2576 of 2009, dated 25.08.2009. (c) In the case of Deputy Commissioner Vs Tvl.Jala ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of levy of tax on stock variation notice". Hence, the impugned order came to be passed. He further submitted that the petitioner ought to have filed an appeal under Section 51 of the TNVAT Act instead approached this Court. The petitioner to avail alternate recourse prayed for dismissal of the present writ petition. 8. Considering the submission and perusal of the materials, it is seen that the Department Enforcement Wing conducted VAT audit on 19.01.2015 and at that time found various violations, collected documents, pre-revision notice issued on 14.12.2016. Thereafter, reply received from the petitioner on several days. In the meanwhile, revision notice issued on 01.12.2019 and thereafter reply received and personal hearing given to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
