2016 (11) TMI 462

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....itions, is a company incorporated under the Indian Companies Act, 1956, engaged in the manufacture of adhesives and they are registered as dealers under the provisions of the Tamil Nadu Value Added Tax Act, 2006 and the Central Sales Tax Act, 1956. 3. In all these writ petitions, the petitioner has challenged the orders of assessment for the years 2015-16, 2014-15, 2010-11, 2011-12, 2012-13 and 2013-14, respectively. Since common issues are involved in all these writ petitions, they were heard together and are disposed of, by common order. 4. An inspection by the Enforcement Wing Officials of the Department was conducted in the business premises of the petitioner from 22.03.2016 to 14.07.2016. As a result of such inspection, the responden....

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....e respective suppliers for furnishing details with regard to the alleged mis-match of the selling dealers' turnover and purchase dealers' turnover and the matter is under progress. Thus, essentially the petitioner wanted time to produce details. However, the petitioner did not specifically seek for time, but, informed the Assessing Officer that they are collecting details with regard to the alleged mis-match. These objections were received by the respondent on 29.01.2016, which is not in dispute. 7. While completing the assessment, the respondent has referred to the petitioner's objections and curiously neither waited for the petitioner to furnish the details nor afforded an opportunity of personal hearing, but proceeded to con....