2016 (9) TMI 1378

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..... tion conducted, the alleged suppression would have given unnoticed. Therefore, the respondent was justified in issuing a show cause notice to the petitioner proposing to revise the assessment - However, the respondent could have granted 15 days time to the petitioner instead of five days as five days is a very short period for the petitioner to submit their objections, especially in cases where it .....

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..... the file of the respondent, has challenged the order of assessment made under the provisions of the Tamil Nadu Value Added Tax Act, 2006 for the assessment year 2013-2014. The petitioner's case is that they have not provided with adequate opportunity to submit their objections. It cannot be disputed that but for the surprise inspection conducted, the alleged suppression would have given unnot .....

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