RAM PHARMA Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) By consent of the learned counsel appearing for the parties, the Writ Petition itself is taken up for disposal at the stage of admission.

(2.) Heard Mr.R.Vasudevan, learned counsel for the petitioner and Mr.Manoharan Sundaram, learned Government Advocate who took notice for the respondents.

(3.) What is challenged in this Writ Petition is a notice, dated 29.1.2013 issued by the first respondent, calling upon the petitioner-M/s.Sri Ram Pharma to file their objections, if any, against the proposal to reverse and recover the excess claim of ITC of Rs.1,38,914/- under Section 25 of the Tamil Nadu Value Added Tax Act (for short, 'the TNVAT Act') and also to levy penalty under Section 27 of the TNVAT Act, in writing, along with documentary evidence, within seven days from the date of receipt of the said notice, failing which, it is stated therein that orders will be passed confirming the proposal, seeking to quash the same.