2017 (10) TMI 882

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the respondent, under the provisions of Tamil Nadu Value Added Tax Act 2006 (hereinafter, referred to as 'TNVAT Act') and Central Sales Tax Act 1956 (hereinafter, referred to as 'CST Act') has filed these Writ Petitions, challenging the orders of assessment under CST Act for the years 2014-2015 / 2013-2014 respectively, dated 31.08.2017. 3. The respondent issued show cause notices, dated 23.06.2017, alleging that the petitioner has suppressed the transit sales turnover, and based on the value declared in 'E1' Forms, the transit sales turnover was proposed to be estimated, and assessed to tax. Another allegation against the petitioner is that, a perusal of 'C'-Form filed by the petitioner revealed that, the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sted that, they may be given an opportunity of being heard before passing further orders. The petitioner received the notices dated 11.08.2017 on 23.08.2017, at about 1.45 p.m. from which, the petitioner came to know that the personal hearing was fixed on 23.08.2017 at 11.00 a.m. Therefore, the petitioner would state that they could not appear before the respondent at 11.00 a.m. since the notice was received by them only at 1.45 p.m. In the affidavits, filed in support of these Writ Petitions, it has been stated that the petitioner requested the respondent either to reschedule the hearing date to another date and to give one more opportunity, and that, the respondent acknowledged that the notice was served on them only about 1.45 p.m. 4. F....