2016 (10) TMI 899

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....sh, GA ORDER Mr.K.Venkatesh, learned Government Advocate accepts notice for the respondent. Heard both. By consent, the writ petition itself is taken up for final disposal. 2. The petitioner is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 and also under the provisions of the Central Sales Tax Act, 1956. In this writ pet....

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....d counsel for the petitioner has pointed out that both in the show cause notice and in the impugned order, below the tax payer identification number of the petitioner, on the left hand side, a number is given as A.S.No.5 and this number is given by the office of the Accountant General, which shows that the proposal in the show cause notice dated 25.5.2016 was not at the instance of the Assessing O....

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....n set out along with annexures 1 to 6, which reflect the nature of transaction apart from other details. This application is pending before the Authority and the same having not been disposed of, the petitioner is before this Court. 7. Considering the facts and circumstances of the case, this Court is of the view that the application under Section 84 of the State Act having been filed before th....

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....ng aside the impugned assessment order, the writ petition is disposed of with a direction to the respondent to consider the application made by the petitioner under Section 84 of the State Act dated 12.8.2016, afford an opportunity of personal hearing, verify all the particulars that may be furnished, seek clarification, if required, and thereafter pass an order on merits and in accordance with la....