2018 (2) TMI 1547

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....s and the respondent has given instructions to the learned Government Advocate (Taxes), the writ petitions are taken up for disposal. 2. The petitioner in these writ petitions is a dealer in Timber and also having a Saw Mill and was registered under the provisions of the Tamil Nadu General Sales Tax Act, 1959 and the Central Sales Tax Act, 1956, as an assessee on the file of the respondent. The petitioner is aggrieved by the impugned order for the assessment years from 2009-2010, 2010-2011, 2011-2012, 2012- 2013, 2013-2014, 2014-2015 and 2015-2016, which is purported to have been issued based on an inspection alleged to have been conducted in the place of business of the petitioner. 3. The learned counsel for the petitioner challenges....

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....ent on instructions from the respondent, would submit that the notice dated 13.02.2017 was received by a person on behalf of the petitioner, to prove the same, she has produced a copy of the acknowledgement, bearing the signature of the person and this is stated to be the signature of the dealer. Therefore, it is submitted that the petitioner had notice of the proceedings being initiated against her and therefore, there is no violation of principles of natural justice. Further, it is submitted that if the petitioner had responded to the notice and produced records before the Assessing Officer then the adjudication could have been done by the Assessing Officer and since the petitioner did not do so, the respondent was justified in completing....