9911796707
TMI Blog2019 (4) TMI 528X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned pre revision notice as the pre revision notice calls upon the petitioner to pay a sum of ₹ 4,12,275/- which is in excess to the sum of ₹ 50,000/- which was collected by the Enforcement Wing Officials of the respondents from the petitioner during the time of inspection. It is settled law that the show cause notice cannot be challenged under Article 226 of the Constitution of India unless and until, the same has been issued without authority under law or without jurisdiction. In the case on hand, the respondents has got the power to issue notice under Section 27 of the TNVAT Act, 2006 for revision of assessment proceedings. Therefore, the petitioner has not satisfied any of the grounds required for quashing of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r during the course of survey of the business premises of the petitioner. 4.Heard Mr.A.S.Mujibur Rahman, learned counsel appearing for the petitioner and Mr.M.Jeyakumar, learned Additional Government Pleader appearing for the respondents. 5.The impugned pre revision notice has been issued by the respondents under Section 27(1)(a) r/w Section 27(3)(c) of the TAVAT Act, 2006 for the alleged sales suppression committed by the petitioner. Under the impugned pre revision notice, the third respondent has proposed to revise the assessment for the assessment year 2012-13. According to the third respondent, for the sales suppression, the petitioner is liable to pay ₹ 4,12,275/- as tax. 6.Admittedly, no reply was sent by the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /- by the respondents through the Enforcement Wing Officials during the inspection of the petitioner's premises, is illegal and it has to be refunded to the petitioner. Therefore, the impugned pre revision notice is also bad in law and has to be quashed. 10.Per contra, the learned Additional Government Pleader appearing for the respondents would submit that the impugned notice is only a pre revision notice and is in the nature of a show cause notice. Therefore, the writ petition is not maintainable. 11.According to the learned Additional Government Pleader, without filling their objections to the pre revision notice and before passing of the assessment order, the petitioner has approached this Court prematurely. 12.According to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner for revision of assessment proceedings. But that cannot be a ground for quashing the impugned pre revision notice as the pre revision notice calls upon the petitioner to pay a sum of ₹ 4,12,275/- which is in excess to the sum of ₹ 50,000/- which was collected by the Enforcement Wing Officials of the respondents from the petitioner during the time of inspection. 17.It is settled law that the show cause notice cannot be challenged under Article 226 of the Constitution of India unless and until, the same has been issued without authority under law or without jurisdiction. 18.In the case on hand, the respondents has got the power to issue notice under Section 27 of the TNVAT Act, 2006 for revision of assessment pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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