9911796707
TMI Blog2017 (12) TMI 755X X X X Extracts X X X X X X X X Extracts X X X X ..... he payment, the petitioner is entitled to submit his objections by treating the impugned proceedings as a SCN - the respondent shall afford an opportunity of personal hearing to the petitioner and redo the assessment in accordance with law, after considering all issues pointed out by the petitioner - petition allowed by way of remand. - W.P.No.4149 of 2014 and MP.Nos.1 & 2 of 2014 - - - Dated:- 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner and the petitioner was informed that the respondent proposed to revise the assessment for the relevant year under Section 27 of the TNVAT Act and are proposed to re-determine the total taxable turnover. Apart from that, the respondent also proposed to levy penalty. The petitioner submitted their objections and after which, the respondent has passed the impugned order. 3.On a perusal of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r exceeded ₹ 50 lakhs in the assessment year 2008-2009. Therefore, the petitioner was statutorily bound to file Form I return with effect from 01.04.2009 and after inspection, the petitioner cannot be permitted to file revised return on 19.03.2010 in Form I. However, in my view this issue can be left open to be adjudicated before the respondent. 4.The learned counsel for the petitioner su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondent shall afford an opportunity of personal hearing to the petitioner and redo the assessment in accordance with law, after considering all issues pointed out by the petitioner. If the petitioner fails to comply with the condition within the time stipulated in this order, the benefit of this order will not enure in favour of the petitioner and it is open to the respondent to proceed furth ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
