2019 (6) TMI 1312

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....r the Respondent : Mr.M.Hariharan Additional Government Pleader ORDER Mr.N.Thiyagarajan, learned Senior instructed by Mr.R.Dileepan, learned counsel on record for writ petitioner is before this Court. Mr.M.Hariharan, learned Additional Government Pleader accepts notice on behalf of sole respondent. 2. With consent of learned counsel on both sides, main writ petition itself is taken up ....

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....u Value Added Tax Act, 2006' ('TNVAT Act' for brevity), though writ petitioner had registered himself with respondent under TNVAT Act as mentioned supra. 6. Therefore, respondent initiated proceedings for making assessment on best judgment method inter alia under Section 22(4) of TNVAT Act. 7. An opportunity of personal hearing was given, but the same was not availed by writ peti....

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....d order, rejecting the aforesaid revision made by the writ petitioner, inter alia under Section 22(6) of TNVAT Act. 11. Learned Senior Counsel for writ petitioner submitted that if an opportunity of personal hearing had been granted before rejecting the revision, writ petitioner would have been able to convince the authorities that there was no sale of the aforesaid goods or in other words that....

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....e only for the purpose of facilitating the writ petitioner to get personal hearing. In other words, no opinion or views are expressed by this Court on merits. b) By consent of both sides, personal hearing is fixed on 10.07.2019 at 12.00 noon. in the office of sole respondent. c) writ petitioner shall pay 15% of the tax due i.e., 15% of Rs. 2,29,473/- before the personal hearing. ....