2019 (6) TMI 1515

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.... ORDER Mr.R.Senniappan, learned counsel on record for writ petitioner is before this Court. Mr.V.Haribabu, learned Additional Government Pleader accepts notice on behalf of lone official respondent. 2. With consent of learned counsel on both sides, the main writ petition itself is taken up, heard out and is being disposed of. 3. Writ petitioner is a dealer with registration under 'Cen....

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....erein it has been mentioned that a notice dated 18.03.2019 was sent to the writ petitioner and the writ petitioner did not respond. 8. With regard to this notice dated 18.03,2019, learned counsel for writ petitioner makes two submissions. One submission is that such a notice was never received by the writ petitioner and this has been articulated in Paragraph 5 of the affidavit filed in support ....

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....is, as mentioned supra, instant impugned order, without any disputation, has been passed inter alia under Section 22(4) of TNVAT Act. 13. Learned counsel for writ petitioner draws the attention of this Court to proviso to Section 22(4) of TNVAT Act, which reads as follows: 'Provided that before taking action under this subsection, the dealer shall be given a reasonable opportunity ....