This petition has been filed under Section 60 of the TNVAT Act r/w Rule 14(13), against the order passed by the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Madurai, dated 10.02.2023 made in MTSA No.711/2018.

2. The case of the petitioner is that they had reported a total and taxable turnover of Rs.4,86,26,908/- and Rs.4,86,19,808/-, respectively, by allowing an exemption of Rs.7,100/- reported in the monthly returns in Form-I filed by them for the year 2015–16 and the same was accepted for assessment, which is deemed to have been made as on 31.10.2016 under Section 22(2) of the TNVAT Act, 2006 , as per the proceedings of the Commercial Tax Officer, West Veli Street Assessment Circle, Madurai.

3. Based on the inspection report of the Commercial Tax Officer, Madurai, based on the inspection conducted at the business premises on 12.10.2015, the Assessing Officer ordered reversal of ITC under the heads of wastage and arrived at the conclusion that there was suppression with respect to the seller in Annexure II and suppression un