2016 (8) TMI 172

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....nder the provisions of the Tamil Nadu Value Added Tax, 2006 and the Central Sales Tax Act, 1956. 3. The first respondent who is the Assessing Officer issued a notice titled as Final notice dated 24.7.2015 to the petitioner, wherein it was stated that on verification of the returns filed in Form I under the CST Act, for the period from April 2014 to March 2015, it revealed that the petitioners have claimed exemption on a turn over as per the returns filed, for which they have not filed supporting documents or other relevant records and that they have claimed concessional rate of tax and turnover as per returns filed, for which also they have not filed supporting documents like declaration form C or Form F or Form E1/Form E2. Further, by....

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....se of the petitioner that on a perusal of those documents, the first respondent called for further documents to be furnished, which the Tax Consultant undertook to do so and requested personal hearing to be fixed. The Tax Consultant is stated to have appeared on 29.3.2016 before the first respondent, and he was informed that already order has been passed on 10.3.2016. This order is questioned in this Writ Petition contending that the order is in violation of the principles of natural justice and it is arbitrary. Apart from challenging the impugned order on these grounds, the order is also sought to be challenged on the merits of the assessment. 5. The Writ Petition was listed for admission on 18.4.2016, on which date, the learned Additio....

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....e documents which were received by him from the petitioner on 8.9.2015. Thus, the impugned order is a clear case of arbitrary exercise of power and in total violation of principles of natural justice. The amount of tax demanded is Rs. 1,96,22,30,682/- and in my opinion, the Assessing Officer viz., Thiru.N.Vadivel has not only abdicated his duties as an Assessing Officer but has acted in an irresponsible manner. Furthermore, the said Assessing Officer has failed to respond to the repeated intimations given by the learned Additional Government Pleader, which has resulted in this Court granting an interim order in this Writ Petition, though initially the Court was not inclined to grant interim order and granted time to the learned Additional G....