JUDGMENT :

(Prayer: Writ petition filed under Article 226 of the Constitution of India for a Writ of Certiorari calling for the records of the respondent in his proceedings leading to passing of the revised assessment order vide TIN/33811842743/2013-14 dated 12.03.2019, quash the same insofar as disallowance of ITC of Rs.25,27,951/- (mismatch between selling and buying dealer returns) and disallowance of ITC of Rs.32,00,222/- relating to difference in the ITC mentioned in Form WW & monthly returns.

Writ petition filed under Article 226 of the Constitution of India for a Writ of Certiorari calling for the records of the respondent in his proceedings leading to passing of the revised assessment order vide TIN/33811842743/2013-14 dated 19.03.2019 and quash the same.)

1. Heard Mr. K.M.C. Arun Mohan, learned counsel for petitioner and Mrs. K. Vasanthamala, learned Government Advocate for Commercial Taxes Department.

2. The challenge is to an order of assessment passed under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (in short 'Act') for the period 2013-14. The substantial addition to turnover is on the ground of mismatch of particulars between the details contained in the re