CAUVERY ELECTRONICS Vs. COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) These writ petitions are directed against the proceedings of the second respondent in TIN33753681120/2011-12 to 2015-16, respectively, dated 14.03.2018, in and by which, revised assessment orders came to be passed by the second respondent. The petitioner also sought for a direction to the second respondent to furnish the copies of the invoices as referred by them in the pre-revision notices, dated 30.01.2018 and 01.03.2018 and pass fresh assessment orders, in accordance with law.

(2.) As the issue involved in all these petitions is similar in nature, they are disposed of by way of this common order.

(3.) The petitioner before this Court is a dealer in Home appliances and an assessee on the file of the second respondent. The subject assessment years are 2011-12 to 2015-16, for which, the petitioner filed their returns, on time and the same was also accepted by the second respondent. Such being so, based on an inspection report, the second respondent issued pre-revision notices dated 30.01.2018 and 01.02018, citing some discrepancies and thereby, proposed to revise the assessments for the subject assessment years. According to the petitioner, the second respondent had not furnished the web report and other particulars, which was referred to in their pre-revision notices. Therefore, the petitioner was not able to verify the transactions and make their reply on time. Moreover, the accountant of the petitioner had also approached the second respondent seeking the web report and other particulars. In the meantime, the impugned orders revising the assessments came to be passed, thereby, input tax credit (ITC) came to be reversed and hence, the present writ petitions came to be filed.