2018 (2) TMI 1545

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....g other things that the Petitioner Firm is a registered Partnership Firm and it is also a registered dealer under the provisions of the Tamil Nadu General Sales Tax Act, 1959 (TNGST Act). The petitioner would state that it is a manufacturer of edible oil and also importing edible oil from other countries and selling the same within the State and it is also an agent for certain Principals (Oil Dealers) within the State of Tamil Nadu, per agreement and it is also stocking edible oil. 2. The Writ petitioner would aver that it's accounts were produced before the second respondent for the purpose of final assessment for the years 2005-2006 and after verification, the said official has issued a pre-assessment notice dated 18.04.2011, where....

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....e objections filed on 27.05.2011 by giving a personal hearing, as per the representation dated 27.05.2011. The said Writ Petition was entertained and interim orders were granted. The Writ Petition was taken up for final disposal and vide order dated 14.06.2011, this Court had dismissed the Writ Petition by placing reliance upon the judgment rendered by the Division Bench of this Court dated 09.07.2007 in W.A(MD)No.229 of 2007, which in turn placed reliance upon the judgment rendered by the Honourable Apex Court reported in AIR 1998 SC 227 (Union of India vs. Tata Engineering and Locomotive Co., Ltd.,), as a premature one and challenging the legality of the same, the Writ Petitioner came forward to file this Writ Appeal. 5. The learned co....

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.... an opportunity of personal hearing by calling upon them to appear before him on 26.05.2011 at 11.00 a.m and admittedly, the appellant did not attend the personal hearing. The appellant has also submitted his written objections on 26.05.2011 followed by yet another objections dated 27.05.2011. 10. In the considered opinion of this Court, the appellant without attending the personal hearing has rushed to the Court and filed the Writ Petition and it was entertained and they had the benefit of interim orders and the writ petition ultimately came to be dismissed on the ground that it is a premature one. 11. The primordial submission made by the learned counsel appearing for the appellant/writ petitioner is that in the light of the Tamil N....