The petitioner-Company which is a registered dealer under the TNVAT Act, claims that they are civil work contractors and they have filed their monthly Returns and paid tax to the respondent. Pursuant to the inspection of the place of business by the enforcement officials, inspection report was filed, relying upon the same, apart from gathering information from the departmental website-intranet, the respondent issued notices to the petitioner on 27.01.2015. In the said notices, it is alleged that there was difference in the sales and purchase turnover for the respective assessment years and hence, the respondent proposed to levy tax and penalty. It is alleged by the petitioner that in the said notices, while asking the petitioner to file their objections for the abovesaid alleged difference, no details were furnished. Hence, the petitioner sought for providing opportunity of hearing to them. But without considering the specific request, the impugned orders for the respective assessment years, were passed, indicating the tax due, Input Tax Credit (ITC) due, penalty, etc., apart from issuing Demand Notice in Form-O and RR therein. It is the grievance of the petitioner that without even considering their reply/objections, the impugned orders dated 26.03.2015 have been passed. It is specifically stated in the impugned orders that the petitioner did not file any objections, which according to the petitioner is improper. Hence, the present Writ Petitions are filed challenging the said orders dated 26.03.2015.
