Court directs petitioner to treat assessment order as Show Cause Notice, submit objections within 15 days, respondent to re-do assessment after hearing. Writ petition disposed with directions, no costs awarded.

The Court directed the petitioner to treat the assessment order as a Show Cause Notice and submit objections within fifteen days. The respondent was instructed to re-do the assessment after providing a personal hearing to the petitioner. The writ petition was disposed of with directions, and no costs were awarded.

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Issues:
Challenge to assessment order based on time given to file objections.

Analysis:
The petitioner, a Partnership Firm registered under the TNVAT Act, challenged the assessment order for the Assessment Year 2014-15, citing insufficient time to file objections to the pre-revision notice. The petitioner contended that only five days were granted for objections, which they couldn't meet due to circumstances beyond their control. Referring to a previous case for the Assessment Year 2013-14, where the Court found fifteen days to be a reasonable time for objections, the petitioner sought a similar direction in this case.

The Court directed the petitioner to treat the impugned Assessment Order as a Show Cause Notice and submit objections within fifteen days from receiving the order. The respondent was instructed to re-do the assessment after providing a personal hearing to the petitioner and considering any objections and documents submitted. Ultimately, the writ petition was disposed of with the given directions, and no costs were awarded. The connected miscellaneous petition was closed as a consequence of this judgment.

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