9911796707
TMI Blog2016 (9) TMI 1252X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant is the proprietary concern and it is registered under the provisions of the Tamil Nadu Value Added Tax as well as Central Sales Act. ( in short 'TANVAT'). The appellant is a dealer in fertilizer and cement bearing TIN No.33675942525 and CST R.C.No. 480862, respectively. The appellant would state that he was firstly assessed for the assessment year 2012-2013 by the third respondent herein under Section 22 of the Act and thereafter, he was issued with a notice dated 13.10.2015 proposing to revise the ITC claim and penalty under Section 27 of the TANVAT Act. On receipt of the notice, the appellant submitted his response on 19.10.2015 to the third respondent in person informing that he has already paid the tax along with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s preferred the present Writ Appeal. 4. learned Counsel for the appellant has drawn the attention of this Court to Circular No.7/2014, BB1/3589/2014, dated 03.02.2014, issued by the Officer of the Principal Secretary, Commissioner of Commercial Taxes, Chepauk, Chennai and would submit that for revision of assessment, the following guidelines have to be followed. The relevant portion found in the said judgment is usefully extracted below:- b) Revision of Assessment Under the TNVAT Act,2006, the assessing officers usually issue orders to reverse the ITC on obvious reason. During the current financial year, the assessing officer may issue notice to reverse the ITC for each month separately under Section 25 of the TNVAT Act,2006. After clo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le on record. 8. It is the specific submission of the appellant, as per paragraph No.4 of the affidavit filed in support of the Writ Petition, that as against the notice dated 13.10.2015 issued by the third respondent, the appellant submitted his response on 19.10.2015 in person and informed the third respondent that he had already paid the tax along with the returns. However, it is the stand of the respondents that despite being afforded opportunity, the appellant did not avail of the same. In this connection, it is pertinent to point out that as per the Circular cited supra, as regards the revision of assessment before passing the revision order, the dealer should be given reasonable opportunity, if required so and no order of revision s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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