HOTEL VASAN Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) Heard Mr. P. V.Sudakar, the learned counsel appearing for the petitioner and Mr. K.Venkatesh, the learned Government Advocate, accepting notice on behalf of the respondent. As the learned Government Advocate has got instructions from the respondent, these Writ Petitions are taken up for disposal.

(2.) The petitioner is a registered dealer on the file of the respondent, under the provisions of Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to 'TNVAT Act'). The petitioner, in these Writ Petitions, has challenged the assessment orders/proceedings, which are revision of assessment for the assessment years 2010-2011 to 2015-2016. As the common issues arise in all these Writ Petitions, they were heard together and disposed of by this common order.

(3.) The place of business of the petitioner was inspected by the Enforcement Wing Officers of the respondent/Department on 06.10.2016 and 13.10.2016. One of the defects, which was pointed out by the Enforcement Wing Officers was that, verification of purchase details reported in the monthly returns filed with the purchase details filed in the audited profit and loss account, revealed discrepancy, and this led to notices being issued by the respondent on 12.06.2017, proposing to revise the total and taxable turnover of the petitioner for the relevant assessment years.