2015 (4) TMI 391

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....l four assessment years stating that on verification of the returns filed and several defects were found. Therefore, the Assessment Officer proposed to reject the returns filed by the petitioner as incorrect and incomplete and to finally determine the total taxable turnover to the list of its judgment under Section 22(4) of the Tamil Nadu VAT Act and the petitioner was directed to file written objections as against the proposals with recorded proof in support and was also given an opportunity for personal hearing as provided under Section 22(4) of the Tamil Nadu VAT Act 2006 and directed the petitioner to appear in person or through an Authorised Representative before the under-signed on 23.06.2014. Thereafter, the petitioner filed objectio....

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.... the dealer was given an opportunity of being heard and the dealer though filed objections, did not appear in person and did not avail the opportunity.  Therefore, he has submitted that the petitioner should be directed to file an appeal against the impugned orders of assessment. 4.Heard the learned senior counsel appearing for the petitioner and the learned Government Advocate appearing for the respondent and perused the materials placed on record. 5.The following issues have to be considered to dispose of these writ petitions: (i)The first issue to be considered is as to whether the petitioner should be directed to challenge the assessment orders by filing appeal before the appellate authority. (ii)The second issue to be ....