2017 (12) TMI 1545

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..... ed turnover without following the procedure under the said provision - Held that: - the petitioner has raised various factual issues and disputed the observations and findings recorded by the Assessing Officer. Therefore, without analyzing the factual matrix, it cannot be considered as to whether the respondent was justified in invoking Section 27 of the TNVAT Act. The petitioner has to necess .....

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..... he provisions of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as TNVAT Act ) is aggrieved by an order of assessment passed by the respondent dated 10.11.2017 for the assessment year 2015-20160. 3. Learned counsel for the petitioner made elaborate submissions to justify the ground of challenge that the respondent is not empowered to invoke Section 27 of the TNVAT Act for ma .....

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..... enquiry was conducted, books of accounts were not called for and facts were not verified, etc. 4. For the purpose of adjudicating the correctness of the stand taken by the petitioner in this writ petition, necessarily the disputed questions of fact have to be gone into. In the instant case, the petitioner has raised various factual issues and disputed the observations and findings recorded by t .....

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