2016 (12) TMI 693

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....arned Government Advocate accepts notice for the respondent. Heard both. By consent, the writ petition itself is taken up for final disposal. 2. The petitioner, which is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 and the Central Sales Tax Act, 1956, is before this Court challenging the order of assessment dated 14.11.2016. 3....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... notice dated 25.9.2015 proposing to revise the assessment, after which, one more revision notice was issued on 25.10.2016. In the third revision notice, the petitioner was granted 10 days time to submit their objections and appear for a personal hearing. On receipt of the notice, the petitioner, vide letter dated 27.10.2016, while acknowledging receipt of the notice dated 25.10.2016, stated that ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....could have granted some more time or passed an order either accepting or rejecting the request for adjournment. This has not been done by the respondent. Thus, there has been a violation of the principles of natural justice in the manner, in which, the assessment has been completed. 6. However, for this reason, this Court is not inclined to set aside the impugned assessment order, as partial reli....