2015 (5) TMI 250

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.... Writ Petitions, the petitioner, who is a registered dealer under the provisions of the Tamil Nadu Value Added Tax Act, 2006, on the file of the respondent, challenged the orders of assessment dated 31.10.2013 for the Assessment Years 2009-10 and 2010-11. 2. The learned counsel appearing for the petitioner submitted that the impugned orders are in violation of principles of natural justice, since....

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....surprised to receive the notice dated 16.08.2013 for the Assessment Years 2009-10 and 2010-2011, in which, the place of the business of the dealer was inspected by the Enforcement Wing Officers on 12.07.2013 and that the petitioner had vacated from the place of business from Gemini Parsn Apartments, Cathedral Garden Road, Chennai and their whereabouts were not known. 2.1. It is further submitted ....

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....contention raised by the petitioner that they have intimated the department after they shifted the business premises, rather the counter affidavit does not deal with the said contention. However, the counter proceeds on the merits of the assessment and contented that though the petitioner was granted an opportunity to file their objection, they did not file their objection and therefore, the order....

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....09.2013, there is no specific denial of the said averment in the counter affidavit, more particularly, in para 9 of the counter affidavit. Therefore, this Court is inclined to accept the submissions made by the petitioner since they had objected the proposal of revision of assessment. However, other issues are not gone into.  Hence, it is held that the impugned orders are in violation of prin....