2019 (4) TMI 1550

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....br>Dated:- 8-4-2019<br>WP(C). No. 11027 of 2019 - -<br>CST, VAT & Sales Tax<br>MR S. V. BHATTI, J. For The Petitioner : ADVS. SRI. E. P. GOVINDAN AND SRI. K. G. SOMANATH For The Respondents : SR. G. P. SRI. C. K. GOVINDAN JUDGMENT Heard Sri. E.P. Govindan, the petitioner&#39;s counsel and Sri. C.K. Govindan, the learned senior Government Pleader. 2. The petitioner challenges Ext.P1 ....

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....t to the outcome of re-assessment. He prays for remanding the matter for fresh disposal. 4. The learned senior Government Pleader submits that the petitioner can file appeal, challenging Ext.P1 order and the Appellate Authority is equally empowered to look into the alleged illegality in the assessment; and can also afford opportunity to the petitioner, while disposing of the appeal. He alternat....

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....deliberation by taking note of contents in Ext.P4 and also the bona fide offer of petitioner to deposit substantial a sum of Rs. 2,00,000/- even before the assessment order is passed would go to show that the petitioner was in fact prevented from availing the opportunity given to the first respondent beyond the circumstances under his control. Therefore, Ext.P1 assessment order is set aside and th....