2018 (4) TMI 2

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.... For Respondent : Mr.K.Venkatesh Government Advocate ORDER Heard Mr.S.Sivakumar, learned Senior Counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate appearing on behalf of the respondent/ Department. With consent of the learned counsel on either side, the writ petition itself is taken up for final disposal. 2. The petitioner is a registered dealer under Tamil Nadu Va....

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....petitioner and returned by postal authority. Therefore the second notice was issued on 12.03.2015 which was received by the father of the petitioner on 16.03.2015. Therefore the said date has to be excluded and 15 days period has to be commenced from 17.03.2015 which will expire on 31.03.2015. However, the impugned assessment order has been passed on 31.03.2015, which is without giving 15 clear da....