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TMI Blog2019 (8) TMI 1017X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Section 27(4) of TNVAT Act. In other words, no opinion or view of this Court is expressed qua merits of the matter, more particularly qua impugned order. Petition allowed. - W.P.No.22440 of 2019 And WMP No.21819 of 2019 - - - Dated:- 14-8-2019 - Mr. Justice M. Sundar For the Petitioner : Mr. S. Ramanathan For the Respondent : Ms.G.Dhanamadhri, Government Advocate. ORDER Mr.S.Ramanathan, learned counsel on record for writ petitioner and Ms.G.Dhanamadhri, learned Government Advocate on behalf of the lone respondent are before this Court. 2. With consent of learned counsel on both sides, main writ petition is taken up, heard out and i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 27(4) of TNVAT Act has also been levied. Proviso to Section 27(4) of TNVAT Act mandates that a dealer has to be given reasonable opportunity of showing cause before imposition of penalty under Section 27(4) of TNVAT Act. 5. There is no mention about penalty in the aforesaid notice dated 19.10.2015. However, the impugned revised assessment order refers to a communication dated 01.04.2019, bearing Reference No.TIN 33122284036/13-14 and the same has been cited as No.3 in reference in the impugned revised assessment order. Learned counsel for writ petitioner, on instructions, asserts that this notice/communication dated 01.04.2019 was never served on the writ petitioner. 6. Therefore, as of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there is no acknowledgement for the same. To be noted, when a communication is sent by ordinary mail, there will be no postal receipt or other postal certification to demonstrate despatch too. In other words, respondent is not in a position to demonstrate that 01.04.2019 notice was served on the writ petitioner and is therefore, unable to controvert the positive assertion of the writ petitioner that 01.04.2019 notice was not received by writ petitioner. 6. As would be evident from earlier proceedings dated 31.07.2019, (reproduced supra), it will be clear that there is no mention about proposal to levy penalty under Section 27(4) of 'Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006)', which shall herei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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