2015 (9) TMI 1454

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....>R. Mahadevan, J. For petitioner : Mr.P. Rajkumar For respondents : Mr.S.Kanmani Annamalai Addl. Govt. Pleader ORDER The petitioner is a partnership firm engaged in Civil Construction Works such as road laying works for Corporation of Chennai and also a registered dealer on the files of the first respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006. It is the cla....

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....arded by the enforcement wing officials. In reply, the petitioner filed detailed objections on 13.07.2015 meeting out each and every aspect of the irregularities pointed out in the show cause notice and also sought for perusal of all the books of accounts as required by the officials. Without considering the same and without affording an opportunity of hearing to the petitioner, the impugned order....

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....used the impugned orders. 5. Admittedly, the petitioner filed detailed objections and also came forward to produce all the required books as well as details if directed by the authority, but the assessing authority miserably failed to look into the said submission and straight away proceeded to pass the assessment orders. It is also apparent that though the assessing authority has extracted the....

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....f hearing was not afforded appears to be true by virtue of the manner in which the impugned order came to be passed. 6. In the light of the above discussion, this Court is inclined to set aside the impugned assessment orders and remit the matter to the assessing authority. Accordingly, the impugned assessment orders are set aside and the matter is remitted to the assessing authority for fresh c....