2015 (6) TMI 339

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.... Ramesh Kumar For the Respondent : Mr Manohar Sundaram, Addl. Govt. Pleader (T) ORDER These three writ petitions are directed against the impugned orders passed by the Commercial Tax Officer (Main), Kallakurichi, Villupuram confirming the proposals and finally determining the total and taxable turnover under revision of assessment under Section 27(1)(a) of the TNVAT Act for the years 2011....

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....adras Fertilizers Limited was not reported, as a result, the respondent proposed to levy penalty under Section 22(5) of the TNVAT Act. The petitioner, after receipt of the notices with same contents on 10.11.2014, appeared before the respondent on 30.10.2014 and on 01.12.2014 and submitted a detailed objection with a request to afford personal hearing. But the impugned orders, without reference to....

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....peared before the respondent and also filed his objection, this Court is unable to find any justification to hold against the petitioner that he had failed to appear and submit his explanation. Therefore, this Court, prima facie being satisfied that the orders impugned are reflecting non-application of mind of the respondent, has no other option except to set aside the same. Accordingly, the impug....