9911796707
TMI Blog2019 (12) TMI 1682X X X X Extracts X X X X X X X X Extracts X X X X ..... short 'Act') for the period 2009-2010 to 2012-2013 accordingly. The argument advanced on behalf of the petitioner is that the method of accounting decided upon and fixed on the direction of the Tax Audit Officers at the time of inspection on 17.07.2009 is being followed consistently by it till date. The statement recorded on 17.07.2009 reads thus: 'Further you have informed that the payment of VAT as per Section 3 (2) is not applicable to us as we are dealers in works contractor. So you have advised us to pay the VAT as per Section 5 of the TNVAT Act 2006. We admitted the above points and accepted to pay the VAT against Deemed sale value by adding of G.P on the purchase value. State Recorded by me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n W.P.Nos.19014 to 19017 of 2015. A learned single Judge of this Court, by order dated 30.06.2016 directed that, upon condition that the petitioner remit 15% of the disputed taxes, the impugned orders of assessment should be taken to be show cause notices to which the petitioner would submit objections. The relevant portions of the aforesaid order are extracted below: '4.The petitioner along with their reply to the show cause notice have appended these statements, which were recorded by the Enforcement Wing and requested the respondent to sort out the matter at the earliest. However, the respondent while completing the assessment did not mention anything about the statements and as to whether the plea raised by the petitioner was a bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons are closed.' 3.Pursuant thereto, there has been exchange of notices and written submissions before the officer and a final notice dated 25.11.2019 issued by the officer, calling upon the petitioner to appear with objections and documentary evidences and also avail an opportunity of personal hearing. 4.According to the assessee, the method of accounting followed consistently by it from 17.07.2009, was in consonance with the opinion and direction of the officials of the Department, and this has been accepted by the petitioner. There is thus no justification for any deviation from the same. 5.The learned single Judge in the order extracted above, has, in my considered view, directed an assessment to be completed, de novo, including ..... X X X X Extracts X X X X X X X X Extracts X X X X
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