2019 (1) TMI 42

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....tage itself. 2. The petitioner is aggrieved against the orders of assessment dated 20.09.2018 & 12.10.2018 passed in respect of the assessment years 2012-2013 to 2015-2016, only in respect of two issues decided by the Assessing Officer viz., levy of Tamil Nadu Value Added Tax on the differential turnover between the balance sheet and form WW filed relating to "service tax paid @ 12.36% on service income, on development of software and sales turnover of branch office in the State of Kerala". In other words, the petitioner is not having any grievance against the orders of assessment passed in respect of other issues. 3. The learned counsel for the petitioner, in fact submitted before this Court that the petitioner is not questioning the tax....

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....oposal issued on 26.03.2018, it was clearly indicated that the petitioner may appear before the Assessing Officer on any working day within 15 days of receipt of the said notice and therefore, it is evident that the opportunity of personal hearing was given to the petitioner. However, insofar as the other contention relating to filing of the documentary evidence along with the reply is concerned, the learned Additional Government Pleader is not in a position to justify the impugned orders as to how the Assessing Officer has come to the conclusion that no such documents were filed. 6. Heard both sides. 7. It is seen that while filing the objections to the notice of proposal, the petitioner has filed the documents, as is evident from the ac....