2014 (9) TMI 593

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....arthikeyan, A.G.P. ORDER Heard Mr. N. Inbarajan, learned counsel for the petitioner and Mr.R.Karthikeyan, learned Additional Government Pleader for the respondent. 2. By consent, the writ petition is taken up for final disposal in the admission stage itself. 3. In this writ petition, the petitioner challenges an order of revision of assessment for the assessment year 2005-06 made by th....

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....he Port for export, there is no jurisdiction to conclude that it is a sale by the branch office at Virudhunagar to the registered/Head Office at Bangalore and thereby treating the export sale as a penultimate sale to the registered office/head office Bangalore. Therefore, the learned counsel seeks to quash the order of revision of assessment. 6. From the facts placed before this Court and the a....

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....ating that an opportunity of personal hearing has not been granted. Reliance was placed on the reply given by the dealer on 28.05.2014, wherein, the dealer submitted his interim objections and sought for further time to file detailed objections and undertook to produce all documents and requested for a personal hearing before proceeding further. 8. On receipt of such reply on 28.05.2014, the re....