assessment has been made by accepting the returns for the revision of assessment years 2006-07, 2008-2009, 2009-2010 and 2010-11 under Section 22(2) of the Act. Subsequently, the revision of assessment was made redetermining the total and taxable turnover based on the inspection report of the Enforcement Wing Officers, who inspected the business place on 20.08.2010. The first respondent has levied purchase tax on old worn jewels effected from customers and reversed the input tax credit on the same as pointed out in the inspection report. In addition to that, the 1st respondent has also added that the taxable turnover as an undisclosed one based on the report and has levied penalty under Section 27(3) & 4 of the TNVAT Act. But the impugned orders were not served directly on the petitioner, but it had been received by one K.Ramakrishnan, Staff of the concern and one G.Nareshkumar, Manager of the concern, who have left the service without informing and handing over the orders to the petitioner. The service of the orders to the staff of the petitioner concern was not known to the petitioner until the recovery proceedings were initiated for collection of arrears during the month of March,2014. When the petitioner came to know the receipt of the orders by his Manager and a Staff, he has immediately filed rectification applications against the orders. But the rectification applications were rejected by the first respondent as not maintainable under the provision of the Act. Hence, the petitioner has come forward with the present writ Petitions.
