2016 (4) TMI 224

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.... : Mr. S Manoharan Sundaram, AGP ORDER The petitioner has filed this writ petition, challenging the assessment order dated 19.08.2015 passed by the second respondent relating to the year 2014-15 and consequently directing the respondents not to demand any amount from the petitioner towards VAT for the year in question. 2. According to the petitioner, the petitioner is a registered dealer under ....

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....sessment notice was issued to the petitioner, before passing such an assessment order and hence, the impugned order is arbitrary, illegal and in violation of the principles of natural justice. Further, learned counsel for the petitioner submitted that there was no suppression of purchases made by the petitioner as alleged by the assessing officer. In that event, imposition of penalty at the rate o....

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....e that no pre-assessment notice was served on the petitioner before passing the assessment order for the year in question. Therefore, in my considered view, the impugned order is in violation of the principles of natural justice. On this score alone, the same is liable to be set aside. 7. Accordingly, the impugned order dated 19.08.2015 passed by the second respondent for the assessment year 2014....