2016 (9) TMI 609

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.... Respondent : Ms.Vasudha Thiagarajan ORDER Heard Mr.N.Inbarajan, learned counsel for the petitioner and Ms.Vasudha Thiagarajan, learned Additional Government Pleader, accepting notice on behalf of the respondent. By consent, these Writ Petitions are taken up for final disposal. 2. The petitioner who is a registered dealer on the file of the respondent, under the provisions of the Tamil Na....

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....for 2012-2013 and 2013-2014. 4. To verify the correctness of the submissions, the Court directed the learned Additional Government Pleader to get instructions.  Promptly, the learned Additional Government Pleader has produced the Original Files, from which it is seen that all the show cause notices have been received by the petitioner on 03.07.2015 itself and apart from the signature, the ....

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....er has got an excellent case on merits and if an opportunity is given to the petitioner to appear before the Assessing Authority, they will be in a position to establish their case. 8. Though it is stated by the learned counsel for the petitioner that pursuant to the orders of attachment, certain amounts have been withdrawn from the petitioner's Bank, but the learned counsel does not have a....

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....he petitioner effects payment, then they are entitled to treat the impugned orders as show cause notices and submit their objections, along with the documents and on receipt of the objections, the respondent shall afford an opportunity to the petitioner and redo the assessment in accordance with law. However, if the petitioner fails to comply with the above condition within the time stipulated, th....