ORDER :

This is the second round of Writ Petition filed by the petitioner in respect of the same Assessment Year. Earlier, the petitioner had suffered an adverse order dated 29.09.2016 which came to be passed under Section 27 of the Tamil Nadu Value Added Tax Act, 2006. Therefore, the taxable turnover of the petitioner was proposed to be re-determined based on the information gathered by the respondent from the website of the Commercial Tax Department. To this end, earlier, a notice dated 09.08.2016 was issued to the petitioner under Section 27 of the said Act.

2. As per the said revision notice, the petitioner had declared a purchase turnover of Rs.2,00,41,262/- in its returns, whereas, as per the information gathered from the web report, the petitioner had purchased goods worth Rs.3,05,55,027/-.

3. It was therefore proposed to re-determine the purchase and the sales turnover to demand a sum of Rs.5,88,771/- as the differential tax payable by the petitioner which had escaped assessment and an equal amount of penalty under Section 27(3)(ii) of the Tamil Nadu Value Added Tax Act, 2006. Thus, the first revision order dated 29.09.2016 came to be passed by the respondent.

4. The petitioner