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TMI Blog2017 (8) TMI 1020X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisions of Tamil Nadu Value Added Tax Act, 2006 ( TNVAT Act in short) for the assessment years 2008-2009 to 2013-2014. Three issues common arises in all the assessment years, viz., (i) On verification of the purchase details from other-dealer Annexure-II taken from the official website, the respondent called upon the petitioner as to why they should not be directed to pay tax and why penalty should not be levied under Section 27(5)(ii) of the TNVAT Act. (ii) On verification of the check post movements taken from the website it was alleged that the petitioner has not reported certain interstate sales in the monthly returns and therefore, there was a proposal to demand tax on such transaction and also to levy penalty under Section 27(4)(ii ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would not be in a position to give appropriate reply. (iii) With regard to allegation made based on an order passed by the Chief Metropolitan Magistrate Court, it was pointed out that the notice dated 15.09.2014 has been issued based on the proposal received from the Enforcement Officer dated 12.08.2014. However, the copy of the same has not been enclosed and therefore, they are unable to file further reply and unless the copy is furnished they would be not in position to know as to what is the allegation against them and therefore, a request was made to furnish the copy of report dated 12.08.2014. Further without prejudice to such report, it was stated that in so far as stock seized by the Customs Authority is concerned, there was no noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich reply was sent pointing out that all documents have been seized by the Directorate of Revenue Intelligence and in the absence of records, they are not in position to furnish their objections, as no records are available to submit their reply for the assessment years 2008-2009 to 2013-2014 and the DRI have not returned the seized documents till date and hence, the petitioner submitted that they would submit their objection as soon as documents were received from the DRI, Chennai. 6.Notices dated 06.04.2016 and 31.05.2016 were issued by the respondent giving 15 days time to file objection, which notices appear to have been returned with an endorsement Unclaimed . Further the respondent pointed out that enquiry with the Directorate of Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government Advocate to the counter affidavit filed by the respondent and submitted that the dealers in spite of having been given sufficient opportunity to submit their reply, have failed to submit their reply. Therefore, the respondent has passed the impugned order of assessment and if the petitioner is aggrieved, they should file an appeal against the said order. 9.The learned Government Advocate referred to the letter dated 13.03.2017, given by the petitioner requesting for 15 days time to reply to the notice dated 15.02.2017 on the health ground and even after granting reasonable time, the petitioner did not submit their objections. Therefore, the impugned assessment order has been passed. 10.After hearing the parties elaborately and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner in the counter affidavit filed by the DRI, while opposing the bail petition filed by the petitioner before the Addl. Chief Metropolitan Magistrate, EO-II, Egmore, Chennai. However, the said Court has not rendered any finding on such allegations and bail has been granted on the ground that the petitioner/accused was arrested and he has been remanded to Judicial custody for 40 days. 11.Therefore, in my considered view, the averments in the counter affidavit filed by the DRI in the bail petition nor the averments which are set out in the show cause notice issued by the DRI dated 22.06.2016, can ipso facto be the basis for demand of sales tax. It is well open to the respondent to rely upon such material based on information recei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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