2016 (1) TMI 997

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....For the Petitioner : Mr.R.Senniappan For the Respondent : Mr.S.Kanmani Annamalai, AGP JUDGEMENT By consent, the writ petition is taken up for final disposal. 2. Challenging the distraint order in Form No.I dated 15.09.2015 issued by the respondent, the petitioner has filed the present writ petition. 3. According to the petitioner, the petitioner is a registered dealer under the TNVA....

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....etitioner submitted that after completion of the assessment year, notice dated 01.06.2015 came to be issued, calling for objections from the petitioner relating to the transactions effected during the month of February 2015. The petitioner duly filed its reply on 08.06.2015 enclosing all the supportive documents. However, the respondent, without passing any assessment order, straight away issued t....

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....act passed the provisional assessment order and the same has not been served on the petitioner so far. 6. I have considered the rival contentions made on both sides and perused the materials available on record. 7. Admittedly, the provisional assessment order has been passed by the respondent, but the same has not been served on the petitioner. In such circumstances, the action of the respon....