BAJAJ ELECTRICALS LIMITED Vs. THE ASSISTANT COMMISSIONER (CT)

JUDGEMENT

(1.) Heard Mr. N. Inbarajan, learned counsel appearing for the petitioner and Mr. K. Venkatesh, learned Government Advocate appearing for the respondent and with the consent on either side, the writ petition is taken up for final disposal, as counter has been filed by the respondent.

(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 the Central Sales Tax Act, 1956 and carrying on business of buying and selling home appliances, electrical goods etc. The respondent issued notice dated 28.10.2016 stating that on verification of the monthly return, it revealed that the petitioner had claimed deduction on sales return for a sum of Rs. 68,08,32,565.00, but have not filed documents in support of claim of deduction. Therefore, the respondent proposed to assess part of that said turnover to tax at 4% and the remaining part at 5%. Apart from the above allegation, there were other allegations in the show cause notice over which we are not concerned in this writ petition.

(3.) The petitioner submitted their objections dated 11.11.2016 pointing out that the total sales return during the year 2011-2012 was Rs. 5,72,03,671/- and the corresponding tax amount refunded was Rs. 74,54,978/-. Enclosing the details of the sales return for the period 2011-2012. The petitioner requested the respondent to drop the proposal in the notice dated 28.10.2016. Apart from the above, the other issues which were pointed out in the notice were also duly confronted in the objections. While completing the assessment by passing the impugned order, I find that the respondent has proceeded totally on a different direction as noticed above. The assessment pertains to the financial year 2011-2012 and the allegation was the petitioner claimed sales return for a sum of Rs. 68,08,32,565.00.