RAJA SHOE MART Vs. DEPUTY STATE TAX OFFICER

JUDGEMENT

(1.) The instant writ petition has been filed challenging the assessment order dated 24.12.2018 passed in TIN 33765320075/ 2014-15 on the ground that the assessment order is arbitrary, illegal and against the principles of natural justice and the petitioner has also sought for a direction to furnish the records as sought for by the petitioner in his replies dated 16.11.2018 and 12.12.2018 and pass an assessment order afresh in the light of the guidelines enunciated in the decision of M/s.JKM Solutions Private Limited reported in 2017(99) VST 343 (Mad).

(2.) It is the case of the petitioner that he is a registered dealer under the Tamil Nadu Value Added Tax (TN VAT) Act, 2006. According to the petitioner, for the assessment year 2014-15, the respondent accepted the returns filed by the petitioner under Section 22(2) of TN VAT Act 2006. Based on the verification of the department website, the respondent has issued a common notice dated 07.05.2018 to the petitioner for the Assessment years 2010-11 to 2015-16, wherein it was stated that the petitioner has not reported sales of branded foot wear at above Rs.200/-. Citing some taxable turn over, the respondent has directed the petitioner to pay tax of Rs.19,93,452/- as tax due for the Assessment years from 2010-11 to 2015-16.

(3.) According to the petitioner, on receipt of the common notice dated 07.05.2018, the petitioner has filed his reply dated 12.06.2018, wherein the petitioner has requested the respondent to furnish the details with break up which led them to make a revision of assessment. Thereafter, the petitioner had also filed a reply dated 10.06.2018, wherein it was again specifically informed that the particulars gathered from the other end dealers, which led the respondent to make an allegation of non-reporting of sales of branded foot wear at above Rs.200/- were not furnished, inspite of specific request.