SEVEN HILLS MEDTECH SYSTEMS Vs. COMMERCIAL TAX OFFICER, AMMAINDAKARAI ASSESSMENT CIRCLE, DAWLATH TOWERS

JUDGEMENT

(1.) Heard the learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader for the respondent.

(2.) This writ petition is filed under Article 226 of the Constitution of India challenging the order of the respondent dated 22.7.2015 and to direct the respondent to consider the sales return.

(3.) 3.1 The petitioner is a dealer in buying and selling medical equipments. On 04.09.2014, for the years 2009-10 to 2013-14, VAT audit was conducted by the officers of the Enforcement Wing at the place of business of the petitioner, during which time, the books of accounts were verified by the authorities. Since the Enforcement wing authorities wanted to verify the sales return for the years 2010-11 and 2013-14, the same were produced and on the basis of their report, the assessing authority issued a notice for revision of assessment proposing to disallow the total sales return turnover of Rs.6,10,048/- pertaining to the period for the year 2013-14. In response to the notice, a detailed reply was filed along with documentary evidences and also filed copy of the monthly returns. On 22.07.2015, the revision order was passed by the respondent, without considering the objections filed and disallowed the claim of sales return and imposed the tax on the ground that all the transactions were made prior to the date of VAT audit and the dealers have not produced the details before the Enforcement Wing Officials.