JUDGMENT :

ANITA SUMANTH, J.

Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of Certiorari, to call for the entire records of the respondent in TIN 33973123831/2011-12 dated 30.08.2019 and quash the order passed therein.

1. Heard Mr. A.P. Srinivas, learned counsel for the petitioner and Mr. Shaffiq as well as Ms. Dhanamadhri, learned counsels for the respondent.

2. The Petitioner is a dealer on the file of the respondent officer in terms of the provisions of the Tamil Nadu Value Added Tax Act, 2006 (in short ‘TNVAT Act’). The period of assessment is 2011-12. The petitioner was put to notice on 12.09.2012 that its turnover from sale of rice bran oil was less than Rs. 5.00 crores, thus attracting exemption in terms of Entry 65/Schedule A of the Act. Thus, the tax collected on the sales, admittedly remitted to the Department, was proposed to be forfeited in terms of Section 40(2)(ii) and the Input Tax Credit (ITC) claimed, proposed to be reversed, along with penalty.

3. The petitioner filed a reply dated 08.11.2012 stating that its turnover was, in fact, in excess of Rs. 5.00 crores (Rs. 5,18,01,968/- to be exact) and hence it was not enti