2016 (12) TMI 564

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.... ORDER Heard Mr.Adithya Reddy, learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader, accepting notice on behalf of respondent. With the consent of the learned counsel on either side, the Writ Petition itself is taken up for disposal. 2. The petitioner is a dealer in automobile components and registered under the provisions of the Cen....

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....not filed the declaration in Form 'C', for a period of three months. The petitioner received the Show-Cause Notice on 06.10.2016. The Show-Cause Notice grants 15 days time to the petitioner to file their objections. However, well before the expiry of 15 days period, the impugned assessment order has been passed on 30.09.2016. It is admitted by the learned Additional Government Pleader that....

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....ceived by the respondent. However, when the petitioner produced 'C' Forms along with their letters dated 09.11.2016 and 16.11.2016, the respondent appears to have refused to receive the 'C' Forms. 7. The petitioner's further case is that they are having transactions with Big Corporate Companies, such as Mahindra and Mahindra, Ford India etc., and invariably, it takes long ti....

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....ected to issue fresh Show-Cause Notice to the petitioner, clearly setting out as to what is the proposal being made against the petitioner. Before doing so, the respondent shall accept the 'C' Forms which have been given by the petitioner along with letters dated 05.10.2016 and 28.10.2016 and also accept 'C' Forms which were furnished along with letters dated 09.11.2016 and 16.11.2....