2016 (9) TMI 517

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Ms. Vasudha Thiagarajan ORDER Heard Mr.R.Senniappan, learned counsel appearing for the petitioner and Ms.Vasudha Thiagarajan, learned Additional Government Pleader appearing for the respondent. With consent on either side, the Writ Petitions are taken up for final disposal. 2. The petitioner is a registered dealer on the file of the respondent under the provisions of Tamil Nadu Value Add....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....took more than two months to retrieve the records, therefore, it is submitted that if one more opportunity is granted to the petitioner, they will be in a position to demonstrate before the Assessing Authority that the proposed revision of assessment is not called for. 4. I have heard the learned Additional Government Pleader on the above submissions. 5. Admittedly, the assessment proceeding....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... respondent shall afford opportunity of personal hearing and redo the assessment in accordance with law, after considering the objection raised by the petitioner and also taking note of the submission that the petitioner may make during the course of personal hearing. 7. However, if the petitioner fails to deposit the 15% of the disputed tax for each of the assessment years, within the time per....