The petitioner is doing business in the name and style of 'P.C. Furniture Land' and the said Concern is registered on the file of the second respondent bearing TIN No.33084801208 and the petitioner is regularly filing monthly returns in Form-I under the Tamil Nadu Value Added Tax Act, 2006 and reporting the entire purchases and sales as required under the Act and paying the Tax. While so, during the assessment year 2013-14, the second respondent passed the deemed assessment order by accepting the total turnover reported through the returns as required under Section 22(2) of the TNVAT Act. Thereafter, based on the inspection conducted by the Enforcement Wing Officials of the Commercial Tax Department on 14.08.2014, the second respondent passed a revised assessment order. Against which, the petitioner filed a statutory appeal under Section 51 of the TNVAT Act and the same was partly allowed and the matter was remanded back to the second respondent. Thereafter, the second respondent issued a notice to the petitioner on 22.09.2017 and for that, the petitioner filed his reply on 28.03.2018 and also requested not to levy tax on the receipt of discount as the same is not 'turnover' as per Section 2(41) of the Act and the same is also allowable as per Rule 10(6)(C) of the Tamil Nadu Value Added Tax Rules, 2017. However, without properly appreciating the real facts, the second respondent has passed the impugned order. Hence, this writ petition.
