TNVAT: Pre-revision notices based on Enforcement proposals are not valid

Tvl Sri Kumaran Mills Vs Assistant Commissioner (CT) (Madras High Court) The Assessing Authority, in the matter of framing of assessments has to apply his mind to the issues that arise from the return of turnover filed by a dealer/assessee. However, orders of assessment are routinely passed based wholly on the proposals received from the Enforcement Wing and this case is no different. Though the impugned notice itself does not state so, the respondents in their common counter dated 12.10.2018, admit in paragraph 4 that the pre-assessment notices were issued ‘to implement the VSI-3 propos...