2013 and 2013-2014, the petitioner has originally reported the total and taxable turnover of Rs.164,86,89,284/-(for 2010-2011) Rs.294,04,21,433/(2011-12), Rs.402,62,82,613/- for 2012-2013) and Rs.459,95,823/-(for 2013-2014) and assessed under self assessment Scheme under Section 22(2) of the Act. Thereafter, the respondent has issued notice for revision of assessment under Section 27 of TNVAT Act, based upon the cross verification report of the Joint Commissioner(CT) (Enf)(ISIC), Chennai, as per which the alleged sales omission was noticed in Annexure-II of the monthly returns filed by the petitioner for the above said assessment years. The petitioner has immediately taken steps to verify the sales transactions reported in Annexure-II with the copy of Annexure-I of the buyers. But, as the transactions given in the enclosure of the notice are numerous and due to late receipt of Copy of Annexure-I from the buyers, the petitioner has sought for further time beyond 15 days to file explanation. The petitioner has gathered all relevant records from the buyers and on detailed verification and comparison of Annexure-I of the petitioner & Annexure – II of the buyers, it is ultimately found that there is absolutely no omission of any transactions alleged to be treating it as sales suppression as per the notice issued by the respondent. On finding that, the petitioner has approached the respondent to have an appointment for production of records, but the respondent has passed the impugned order, dated 24.06.2015. The petitioner has immediately filed a letter dated 25.06.2015 itself requesting the respondent to consider the relevant sales details duly reported both by the petitioner and the buyers along with supporting records and to cancel the impugned order. Inspite of that, the respondent has refused to consider the records but immediately taken steps to enforce the collection of tax and penalty without any actual liability arising at the petitioner's hand. Further, the respondent has levied penalty under Section 27(3)(c) of the Act. Hence, the petitioner has come forward with these Writ Petitions for the above stated relief.
