2016 (10) TMI 330

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....bsp;Mr.S.Kanmani Annamalai, A.G.P. ORDER Heard Mr.K.Soundararajan, learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondent and with the consent of the either side, the writ petitions are taken up for final disposal. 2. The petitioner is a registered dealer under the provisions of the Tamil Nadu Value Added....

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....petitioner would contend that the impugned orders of assessment are solely based upon the field audit report submitted by the enforcement wing officials and prays that an opportunity may be granted to the petitioner to submit their objections. 4. Considering the peculiar facts and circumstances of these cases, this Court is of the view that the petitioner can be afforded an opportunity to put f....

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....nt of 15% of the tax demanded for both the assessment years within the   three weeks period stipulated by this Court, the benefit of the order will not enure to the petitioner and the writ petition will be dismissed automatically. 6. However, it is open to the petitioner to invoke the appellate remedy provided under the Act, as against the impugned orders of assessment. Since this Cou....