M/S. SHAROFF SYNDICATE Vs. ASSISTANT COMMISSIONER (CT)

JUDGEMENT

(1.) Mr. M. Hariharan, learned Additional Government Pleader accepts notice for the respondent. Heard both. By consent, the writ petitions are taken up for joint disposal.

(2.) The petitioner is a dealer in consumer products of Godrej Company and is a super stockist of the goods in Nagapattinam and Thiruvarur Districts. The petitioner is a registered dealer on the file of the respondent under the provisions of Tamil Nadu Value Added Tax Act, 2006.

(3.) Consequent to an inspection conducted by the officials of the Enforcement Wing in the business premises of the petitioner, the respondent issued notices dated 03.1.2017 for all the relevant assessment years namely 2011-12 to 2014-15, pursuant to which, a proposal was submitted by the Assistant Commissioner (CT) (Enforcement), Kumbakonam dated 07.10.2016. The respondent - Assessing Officer, by referring to the proposals of the officials of the Enforcement Wing, stated that the defects have been noticed during the course of inspection and he proposed to revise the assessment for all the years, which were completed based on self assessment basis and directed the petitioner to file their objections, if any. There was also a proposal to levy penalty under Section 27(3) of the said Act.