2018 (1) TMI 402

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....he subject matter, this Court by order dated 27.10.2015 in W.P(MD).No.19302 and 19303 of 2015 had passed this following order:- "6. Considering the facts and circumstances of the case, this Court passes the following order:- The petitioner firm is directed to remit 15% each of the disputed tax in question in both the Writ Petitions to the respondents within a period of two weeks from the date of receipt of a copy of this order. On such payment, the orders impugned in both the Writ Petitions are stand set aside and the respondents are directed to provide an opportunity of personal hearing and pass appropriate orders, on merits and in accordance with law, within a period of two weeks, thereafter." 3. Thereafter, notice of....

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.... reasonable opportunity to make his submissions in the matter in terms of Section 27(2) of Tamil Nadu Value Added Tax Act. Reliance has been placed in this regard on the order dated 30.10.2014 in W.P(MD).Nos.28374 to 28377 of 2014 passed by this Court in the case of M/s.Global Calcium Private Limited, Hosur vs. The Assistant Commissioner (Commercial Taxes), Hosur (North) and another, wherein it has been held in para 5 as follows:- 5. Under normal circumstances, in case where request for adjournment is made, it is open to the authority to accept or reject the same, however, while rejecting the same, the authority should bear in mind the provisions, namely, Section 27(2) of TNVAT Act, more particularly, the proviso under the said Sub....

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....vide letter dated 10.08.2017, in light of the aforesaid decision of this Court, it is contended by the learned counsel for the petitioner that the same is liable to be set aside. 8.When it was pointed out that the petitioner having not availed the opportunity provided by the second respondent, could not claim such equity without establishing how prejudice has been caused to him by the impugned orders, the learned counsel for the petitioner has today submitted a copy of the representation containing the objections to the second respondent, which is received by the learned Additional Government Pleader (Taxes) along with the pay order for 10% value of the disputed amount of tax levied by the impugned order. Further, the petitioner has file....