Court quashes VAT assessment, directs objections filing within 3 weeks, respondent to decide in 4 weeks. Status quo maintained.

The court allowed the Writ Petition, quashing the impugned proceedings, order, and demand notices related to Value Added Tax assessment. The petitioner was directed to file objections within three weeks, and the respondent was instructed to afford an opportunity to respond and pass appropriate orders within four weeks. The court ordered a status quo until the respondent's decision and closed the case without imposing any costs.

---

---

Issues:
Prayer for issuance of Writ of Certiorari to quash impugned proceedings, order, and demand notices related to Value Added Tax assessment for multiple years.

Analysis:
The petitioner, running a Beeda Stall, was assessed for Income Tax and later notified by the respondent to register under the Tamil Nadu Value Added Tax Act, 2006, citing sale suppression based on an inspection. The petitioner requested time to respond to the notices, seeking professional help for a financial matter, but the respondent proceeded to pass the order demanding substantial tax amounts without granting a reasonable opportunity to the petitioner.

The main argument raised was the lack of opportunity provided to the petitioner to effectively respond to the notices despite requests for time and professional assistance. The petitioner's counsel referred to a previous judgment involving a similar situation where the court directed the petitioner to file objections within a specified period and ordered the authorities to proceed accordingly. The counsel sought a similar direction in this case.

Considering the circumstances and the precedent cited, the court allowed the Writ Petition, quashing the impugned proceedings, order, and demand notices. The petitioner was directed to file objections within three weeks, after which the respondent was instructed to afford an opportunity to the petitioner and pass appropriate orders within four weeks. The court ordered a status quo until the respondent's decision and closed the case without imposing any costs.

---