2016 (1) TMI 330

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2007 - 08 to 2010-2011 respectively dated 27.2.2015. 3. According to the learned counsel for the petitioner, the petitioner being a registered dealer on the files of the respondent are engaged in the construction activity of Laying Roads, Bridges for the Corporation of Chennai and Highways Department upto the year 2012, for which returns were filed by them and the taxes due thereon were paid on the deemed sale value of the materials purchased from the taxable dealers and the purchased materials were used in the construction activity in and around the City of Chennai. Further, according to the learned counsel, the petitioners have stopped the entire construction activity and are not operating from their principal place of business at Aday....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cement Wing Officers on 30.05.2012 itself about the closure of the Adayar Principal Place and about their business operation at Kolathur. Hence, according to him, there was no proper service of notice as well as the impugned order on the part of the respondent as provided under Rule 19 of the VAT Rules, 2007. However, according to him, the impugned orders were communicated to them on 10.04.2015, in response to which, the petitioner also by their letter dated 29.04.2015 has sought for an opportunity to file their objections. But, the respondent sent a notice dated 15.05.2015 for recovery of tax and penalty by RPAD to their branch office, without considering their letter dated 29.04.2015. Therefore, according to him, it is apparent that the r....