2016 (10) TMI 1001

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....i Annamalai ORDER Heard Mrs.Aparna Nandakumar, learned Counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader accepting notice for the respondent. With the consent of the learned counsel appearing on either side, the Writ Petition itself is taken up for hearing. 2. The petitioner who is the registered dealer under the provisions of the Tamil....

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....rlying legal principle is that on account of belated production of C-Forms, the benefit should not be denied to the dealer. It is not known as to why the respondent has taken such a hurried action in the matter. The first notice issued by the respondent was on 05.07.2016, for which the petitioner had submitted a reply on 25.7.2016, among other things, by stating that all their clients are regis....

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....ng, has confirmed the proposal. 6. The manner in which the respondent has confirmed the proposal does not satisfy the legal requirements. In fact in respect of revision of assessment under the CST Act, the petitioner has filed an appeal before the Joint Commissioner (CT) Appeal, Chennai, and the Appeal is pending. 7. Considering the manner in which the impugned order has been passed, this Co....