RAJA VILAS JEWELLERY Vs. COMMERCIAL TAX OFFICER (CT)

JUDGEMENT

(1.) Mr. K. Venkatesh, learned Government Advocate accepts notice for the respondent. Heard both. By consent, the writ petition itself is taken up for final disposal.

(2.) The petitioner is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 and at present, under the Central Goods and Services Tax Act, 2017 and the Tamil Nadu Goods and Services Tax Act, 2017. The petitioner is a retailer, engaged in gold, silver and diamond jewelery business.

(3.) The petitioner received a notice from the respondent dtd. 3/3/2017 stating that on scrutiny of the records, it was found that the petitioner had effected purchases from many dealers in the State and that the details have been gathered from Annexure 2 of the other end dealer as found in the departmental website. It was further alleged that the petitioner failed to report the purchases to the tune of Rs.1,26,42,861.00 and that the respondent proposed to treat the same as purchase omission and the corresponding sales suppression. It was also alleged that the respondent proposed to levy tax apart from proposing to levy penalty under Sec. 27(3)(c) of the Tamil Nadu Value Added Tax Act, 2006. Further, the petitioner was granted 15 days' time to submit their objections.