2015 (9) TMI 471

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....ar violation of principles of natural justice, as the respondent has not afforded any opportunity of personal hearing to the petitioner to put forth her case. 2. Learned counsel appearing for the petitioner would submit that the petitioner is a registered dealer for selling timbers and plywoods for the past ten years and has been paying the taxes regularly. The petitioner has opted to pay 0.5% tax on her monthly return under sub-section 4 Section 2 and Section 12 of Tamil Nadu Value Added Tax Act, (in short, ''TN VAT Act). Admittedly, the petitioner's annual turn over was also below Rs. 50 lakhs. In conformation of the same, it has been pleaded by the petitioner that she has also filed returns for the month of July 2011 under....

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....ame demand. The petitioner on receipt of both notices sent a reply on 25.2.2015 making clear that their annual turn over for the year 2011-2012 was Rs. 47,91,010/- and as such the petitioner has not crossed the threshold limit. On this basis, once again the petitioner renewed the request to drop the proceedings initiated by the Thiruvanmiyur Assessment circle. In support of the petitioner's claim, the following documents were also enclosed: ''(i) Copy of cancelled sale invoice; (ii) Copy of letter to CTO dated 15.09.2011; (iii) Copy of revised Form K; (iv) Copy of letter dated 30.11.2012 to drop the proposal.'' 3. Subsequently, the files of the petitioner stood transferred to the Commercial Tax Office at S....

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....is liable to be set aside. 6. Learned Additional Government Pleader appearing for the respondent virtually is not able to support the impugned order. The reason is when the learned counsel for the petitioner has demonstrated before this Court that after the receipt of notice dated 30.1.2015 he has sent a detailed reply on 25.2.2015 meeting all the queries raised, one another notice dated 13.3.2015 was issued by the respondent calling upon the petitioner to submit the following documents within fifteen days of receipt of notice: ''(i) Acknowledgement for the receipt of revised return for the July, 2011 said to have been filed by the dealer in the Assessment Circle has not been enclosed; (ii) The reasons and cancellations of ....