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TMI Blog2019 (7) TMI 1396X X X X Extracts X X X X X X X X Extracts X X X X ..... This Court is of the considered view that this writ petition is bereft of merits, there is no ground to interfere with the impugned order and the writ petition is liable to be dismissed. It is open to writ petitioner to file a statutory appeal against the impugned order under Section 51 of TNVAT Act, subject to limitation and subject to pre-deposit condition thereunder if the writ petitioner chooses to do so - Petition dismissed. - W.P.No.11685 of 2019 And WMP No.11909 of 2019 - - - Dated:- 19-7-2019 - Mr. Justice M. Sundar For the Petitioner : Mr.B.Ramessh Kumar For the Respondents : Ms.G.Dhanamadhri, Government Advocate. ORDER Mr.B.Ramesshkumar, learned couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted out that there was sales suppression. Writ petitioner, vide this notice issued by the second respondent, was called upon to express writ petitioner's willingness to have the offence compounded. To this, writ petitioner sent a reply stating that they are willing to have the offence compounded. The second respondent also sent a draft compounding notice and a compounding order came to be passed fixing a compounding fee of ₹ 2,000/-. 8. When things stood as above, first respondent issued a revisional notice dated 19.10.2017. In this revisional notice, discrepancies noticed at the time of inspection, proposal for revised assessment as well as for levy of penalty were set out and the writ petitioner was called upon to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing position that the first respondent had to proceed with available records owing to the stand taken by writ petitioner i.e., stand of the writ petitioner, that they have no objections, that they will seek remedy through Court if revisional assessment orders are passed and more importantly, that writ petitioner did not avail personal hearing though granted are all not in dispute. This is articulated in one paragraph in the impugned order, which reads as follows: 'The dealer is having received the notice, have not filed any objection to the proposal opportunity of personal hearing was also proposed. They have stated in his 30.10.2017 dated letter that they have not filed any valid objections and valid document to conside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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