2018 (10) TMI 813

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.... For the Respondent : Mrs.G.Dhana Madhri Government Advocate (Tax) (in all WP's) COMMON ORDER Mrs. G. Dhana Madhri, learned Government Advocate (Tax) takes notice for the respondent. By consent of parties, these main writ petitions are taken up for final disposal at the admission stage itself. 2. In all these writ petitions, the petitioner, who is one and the same, is aggrieved against the ....

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.... Nadu Value Added Tax Act, 2006, was beyond the period of limitation. It is the contention of the petitioner that five years limitation period referred to in the relevant provision having expired on 31.10.2017, issuing notice of proposal on 13.11.2017 itself is barred by limitation. 5. The learned Government Advocate appearing for the respondent contended that the respondent has considered the ob....

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....the fact that the petitioner has filed the reply to such notices of proposal. The reply was rejected by the respondent, as an after thought, only by stating that the dealers have admitted every issue before the Inspecting Authorities at the time of inspection. In other words, the Assessing Officer has only taken into consideration of the Inspection Report filed by the Inspecting Authorities and no....

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....ariably be afforded to the dealer irrespective of whether the dealer has opted for such personal hearing or not. Therefore, on the above stated facts and circumstances, this Court is inclined to interfere with the impugned orders of assessment and remit the matter back to the Assessing Officer to re-do the assessment once again on merits and in accordance with law, after giving due opportunity of ....