TVL SAMY STORES Vs. DEPUTY COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The petitioner is the registered dealer under TN VAT Act, 2006 bearing registration No. TIN No.33503444238 for the assessment years 2009-10 to 2016-17. The petitioner Stores filed returns regularly. On 11.03.2016 and 31.05.2016, the Enforcement Wing of the respondent Department conducted an inspection at the place of business and directed the petitioner to produce the records pertaining the assessment years 2009-10 to 2016-17.

(2.) Thereafter, the respondent issued a pre-revision notice for revision of escaped turn over. The petitioner has filed objections on 23.12.2016, which culminated in the impugned order dated 28.03.2018 without considering the objections and without affording opportunity of personal hearing. Hence, the petitioner is before this Court.

(3.) On perusal of the objections filed by the petitioner, it is seen that there is very simple difference in value, whereas the Assessing Authority has passed the impugned order after a period of two years, which shows objections raised on five grounds and there is no reference as to when the objections were filed by the petitioner.