3.The petitioner is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax, 2016 having obtained a registration on 17.09.2013. The petitioner's case is that it is a partnership firm, which had put up construction for establishing a vegetarian restaurant by M/s.Adayar Ananda Bhavan India Pvt. Ltd.,. According to the petitioner, all the equipments and furnitures and fittings were purchased by the petitioner for their own purpose to be used in the property where the restaurant was to be constructed as per the design approved by M/s.Adayar Ananda Bhavan India Pvt. Ltd., Therefore, it is the petitioner's case that they have not effected any sale transaction and purchased the equipments and furnitures for their own purpose. However, since the petitioner had obtained a registration under the provisions of the Tamil Nadu Value Added Tax Act, they attempted to file their e- returns. However, they have misplaced the password and requested the respondent, by representation dated 29.01.2015 to regenerate the online password. After the said representation, on 05.02.2015, the respondent issued a notice stating that the petitioner has not filed returns for the Assessment Year 2013-14 and on verification of the webreport it was found that the petitioner had effected purchases during the relevant year and therefore, the respondent proposed to determine the total and taxable turnover under Section 22(4) of the TNVAT Act, 2006 and impose penalty under Section 22(5) of the TNVAT Act, 2006.
