2016 (7) TMI 284

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....E T.S.SIVAGNANAM For the Petitioner : Mr. V.Sundareswaran For the Respondent : Mr. Manokara Sundaram, AGP., O R D E R Heard Mr. V.Sundareswaran, learned counsel appearing for the petitioner and Mr. Manokara Sundaram, learned Additional Government Pleader, appearing for the respondent. By consent of the learned counsel for both sides, the writ petition itself is taken up for final dispo....

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....ctual position and justifying the impugned assessment order. 5. However, this Court does not propose to go into the merits of the assessment, for a simple reason that the petitioner, which is a registered dealer on the file of the respondent, failed to respond to the Revision Notice, dated 23.02.2015. The petitioner did not file their objections and therefore, the respondent was well within his....

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....he appellate remedy and why this Court should exercise the extraordinary jurisdiction under Article 226 of the Constitution of India. 6. It is not the case of violation of principles of natural justice but a case of deliberate non-availing of the opportunity granted to the petitioner. The petitioner had sufficient time to submit their objections to the pre-revision notice, dated 23.02.2015 and ....