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2018 (7) TMI 2019

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..... receipt of the same, the petitioner failed to file any objections. As could be seen from the typed set of papers, the bank account of the petitioner has been attached by proceedings dated 22. 6. 2018. Hence, the petitioner alone should be blamed and the respondent cannot be found fault - However, since the re-assessment is based on mismatch of the details, as per Annexure II of the selling dealer .....

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..... t : Mr. M.Hariharan, AGP ORDER Mr. M. Hariharan, learned Additional Government Pleader accepts notice for the respondent. Heard both. By consent, the writ petition itself is taken up for final disposal. 2. The petitioner has filed this writ petition challenging the impugned order dated 09. 2. 2015 under the provisions of the Tamil Nadu Value Ad .....

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..... r, the petitioner reported a purchase turnover in a sum of ₹ 9,08,346/- whereas on verification of the sales details furnished by the sellers in Annexure II through the official website of the Department, the respondent found that the petitioner effected purchase for a sum of ₹ 52,90,564/-. The respondent sought to reopen the assessment on the ground that the purchase turnover exceeded .....

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..... bject to a condition. 7. Accordingly, the writ petition stands disposed of with a direction to the petitioner to pay 15% of the tax demanded within a period of three weeks from the date of receipt of a copy of this order. If the said condition is complied with, the petitioner is entitled to treat the impugned order as a show cause notice and submit their objections within a period .....

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