The petitioner is an authorized agent of Indian Oil Corporation, a Government of India Enterprises and duly registered on the file of the respondent under the Tamil Nadu Value Added Tax Act, 2006 and they regularly filed their monthly returns and paid the tax due on their sales. While the matter stood thus, the assessment for the year 2015-16 was deemed to have been completed as on 31.10.2016 as per the proviso to Section 22(2) of the Act. Thereafter, the petitioner received a notice dated 13.03.2018 from the respondent for production of their accounts. Immediately, the petitioner went to the office of the respondent along with the books of accounts, but the respondent did not look into the same. Not only on one occasion, on several occasions the petitioner produced the books of accounts, however, the respondent did not look into the accounts and verify the same. However, without verifying the books of accounts of the petitioner, issued a Best of Judgment Notice dated 29.12.2020 proposing to re-determine the total and taxable turnover. Thereafter, without giving an opportunity to the petitioner to file his reply, the respondent has passed the impugned assessment order dated 11.02.2021. Hence, this writ petition.
