M/S. AMIRTHA DISTRIBUTORS Vs. ASSISTANT COMMISSIONER(ST)

JUDGEMENT

(1.) The challenge of the writ petitioner is to the assessment orders passed by the respondent in TIN No.33634803476/2014-15 and TIN No.33634803476/2015-16 dated 26.03.2018 respectively.

(2.) According to the petitioner, he is a dealer in Tyres and for the assessment years 2014-15 and 2015-16, he filed the returns under the self assessment scheme. Subsequently, the Enforcement Wing Officers inspected the business place of the petitioner on 23.12.2015, during which, certain defects were pointed out by the Enforcement Wing Officers. Pursuant to their report, the tax and reversal of ITC along with penalty was formulated and forwarded to the respondent for making revision of assessment under Section 27 of the TNVAT Act. The respondent issued a revision notice on 28.11.2017, in which, it was stated that the cross verification of the buyer and seller and excess availment of ITC to the extent of Rs. 10,93,813/- obtained through web were enclosed with the revision notice. Further, purchases made from RC cancelled dealers were also obtained through web and it was also enclosed along with the revision notice. However, by way of reply dated 06.12.2017, the writ petitioner has informed the respondent that no such enclosures were found and requested to supply the enclosures for making effective objections against the allegations made in the revision notice. In spite of the request made by the petitioner, no document was supplied. Ultimately, assessment orders dated 26.03.2018 were passed. While doing so, the request of the petitioner to afford an opportunity to present his case in person was also not acceded to. Aggrieved over the same, the writ petitions have been filed.

(3.) Heard both sides.