2019 (3) TMI 1214

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.....Veeramanikandan For the Respondents : Mr.M.Jeyakumar Additional Government Pleader ORDER The instant Writ Petition has been filed challenging the order dated 03.03.2017 passed by the second respondent in TIN No.33855024030/ 2015-16. 2. It is a case of the petitioner that they are a registered dealer under the Tamilnadu Value Added Tax Act, 2006. 3. According to the petitioner, they....

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....r, but, instead went ahead and passed the impugned assessment order by the second respondent, dated 03.03.2017. 4. It is also a case of the petitioner is that they had failed to pay the monthly returns alongwith the compounding fees for belated filing along with interest. Aggrieved by the impugned assessment order, the instant Writ Petition has been filed. 5. Heard Mr.B.Rooban, learned couns....

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....pplication of mind. 8. Per contra, the learned Additional Government Pleader would submit that there is no violation of principles of natural justice by the second respondent. He drew the attention of this Court, the paragraph No.9 of the counter affidavit filed by the second respondent, wherein, they have stated that sufficient opportunity was granted to the petitioner including granting perso....

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....s were received by the second respondent, even without furnishing a copy of the documents pertaining to the alleged purchase from Sri Sai Industries, Anandhapur or any other documentary proof to prove the said purchase. 11. The second respondent has passed the impugned assessment order, without applying his mind to the reply, dated 18.01.2017 objectively. It has been consistently held by this C....