2015 (3) TMI 698

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..... r objections, they did not file their objections and therefore, the proposal in the notice was confirmed. In the light of the stand taken by the petitioner by relying upon Section 87-A of TNVAT Act, this Court is of the view that the petitioner should be granted an opportunity to submit their objections. - Matter remanded back - Decided in favour of assessee. - Writ Petition No.7986 of 2012 and M .....

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..... al and taxable turnover of ₹ 64,75,865/- and ₹ 44,800/- in their monthly return in Form A1 filed for 2006-07 (upto August 2006) under the erstwhile TNGST Act. However, it appears that they have not filed the returns from September 2006 to December 2006. Further, it is stated that they have not filed the audited balance sheet trading and profit and loss account for the said year. Theref .....

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..... ase for enhancement of taxable turn over. 4. It is to be noted that though the petitioner has been served with the pre-revision notice and they had received the same and sought for time for filing their objections, they did not file their objections and therefore, the proposal in the notice was confirmed. In the light of the stand taken by the petitioner by relying upon Section 87-A of TNVAT Ac .....

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