TVL SRI KUMARAN MILLS Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) The petitioner has challenged pre-revision notices, all dated 21. 08. 2018, for the periods 2011-12 to 2016-17. The petitioner is a dealer in terms of the provisions of the Tamil Nadu Value Added Tax Act, 2006 (in short 'Act'). The impugned notices have been challenged on the ground that pursuant to a visit by the Enforcement Officials in the premises of the petitioner concern, a representation has been filed by the petitioner on 16. 03. 2017 before the Commercial Tax Officer (CEW-II) (R2) questioning the validity of the statement of stock reconciliation dated 10. 02. 2017 obtained, according to the petitioner, from third persons. This representation has still not been disposed and the impugned notices had been issued even during the pendency of the same. Great reliance is placed by the petitioner on a decision of the learned single Judge in J. A. Motor Sport v. State of Tamil Nadu and others (98 VST 347).

(2.) According to Mr. Senniappan, learned counsel for the petitioner, the impugned notices ought to be quashed and a direction be issued to the second respondent to dispose representation dated 16. 03. 2017 and proceedings for assessment may be initiated only thereafter.

(3.) According to Mr. Hariharan, learned Standing counsel for the respondents, the pre-revision notices, though based wholly on VSI-3 proposals of the Enforcement Wing, merely call upon the petitioner to file objections to the issues set out therein and the present Writ Petitions are thus pre-mature. He thus prays that the Writ Petitions be dismissed and the petitioner be directed to file objections as called for in the impugned notices.