TVL OM ELECTRICALS AND HARDWARES, REP BY ITS PROPRIETOR D DINESH Vs. DEPUTY COMMERCIAL TAX OFFICER, TINDIVANAM

JUDGEMENT

(1.) Heard Mr.D.Vijayakumar, learned Counsel appearing for the petitioner and Mr.K.Venkatesh, learned Government Advocate appearing for the respondent. With the consent of the learned counsel appearing on either side, the Writ petition is taken up for final disposal, at the admission stage itself. This is the second time the petitioner is before this Court, challenging the Assessment order for the year 2012-2013 under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (in short "the Act").

(2.) Earlier the petitioner challenged the Assessment order, dated 02.12.2016, in W.P.No.959 of 2017, by which the petitioner's turnover was sought to be revised, based on an information obtained from the official website and alleging that there are interstate purchase transactions and therefore, the petitioner is not entitled to take the option of paying taxes at the compounded rate u/s 3(4) of the Act.

(3.) The petitioner took a specific stand that they have not effected any interstate purchases. Therefore, the Court in W.P.No.959 of 2017 dated 12.01.2017, was inclined to set-aside the earlier Assessment order dated 02.12.2016, giving liberty to the respondent to pass fresh orders, after giving due opportunity to the petitioner. The respondent was directed to take into account the objections dated 23.10.2016 and afford an opportunity of personal hearing, before passing the fresh order. The respondent was further directed, to furnish all relevant materials, on the basis of the notice dated 22.09.2016, which was issued to the petitioner before proceeding further in the matter.