2016 (10) TMI 896

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....arajan ORDER Heard M/s.Lakshmi Sriram, learned counsel appearing for the petitioner, and M/s.Vasudha Thiagarajan, learned Additional Government Pleader, appearing for the respondent, and perused the materials placed on record, the counter affidavit filed by the respondent, and the reply affidavit filed by the petitioner. 2. The petitioner has challenged the notice of demand, dated 13.07.2....

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....29.11.1995, and was duly served on the Partner of the Firm, viz., Mrs.Geetha on 14.12.1995, by registered post with acknowledgment due. The letter sent to the other Partner, Mr.Rajamanickam, by registered post, was returned to the sender, as the addressee was out of station. The assessment order sent to the Mill premises was returned with an endorsement "Door Locked". To support such contentions, ....

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....rs.K.Geetha, and this Court is, prima facie, of the view that the signature is not that of hers. Be that as it may, the respondent now seeks to enforce the impugned demand based on the revision of assessment under Section 16 of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter, referred to as 'TNGST Act'). 6. Admittedly, this impugned proceeding was without proper opportunity to t....