2016 (10) TMI 896

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....am, 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 13.07.2015, calling upon the petitioner to pay the....

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....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, original files were circulated to this Court, a....

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....he 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 the petitioner, and it is also barred by limitation.....