TaxTMI 
TaxTMI 
2021 (5) TMI 165
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....05 respectively, dated 01.03.2021 and keep the proceedings in abeyance until he complies with the direction of this Court 2. The petitioner is an authorized dealer in automobile and carrying on business of selling two wheelers and is registered under the respondent under the TNGST and CST Act. According to the petitioner, he is very regular in filing returns and payment of tax. While so, the place of business of the petitioner was inspected by the enforcement wing on 20.07.2004 and on that basis, notices were issued for the assessment years 2000-2001 to 2004-2005 on 14.09.2005 stating that the petitioner had not paid/adjusted the entry tax. At that point of time, the validity of entry tax was challenged by various persons including the pet....
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....sh in accordance with law. The respondent will issue one more personal hearing notice and after hearing the petitioner, dispose of the matter.' 4. The learned counsel for the petitioner would state that it is very clear that this Court directed the respondent to afford opportunity of personal hearing and then to pass orders. Various writ petitions have been filed by the petitioner from the year 2002 onwards and finally, he filed the aforesaid writ petitions in W.P(MD)Nos.2351 to 2355 of 2011 and the same were allowed by this Court vide order dated 25.01.2021, where personal hearing was directed to be given to the petitioner. In compliance of the orders passed by this Court, personal hearing notices dated 01.03.2021 were issued to the p....
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.... orders afresh, in accordance with law and accordingly, the respondent has also issued notices of personal hearing to the petitioner and the said notices have reached the petitioner as early as on 11.03.2021 and there were more than ten days available for the petitioner to go before the authorities for producing the documents available with him and to attend the personal hearing and make the objections and explanations. However, without utilizing the same, the petitioner has come forward with the present writ petitions stating that since the personal hearing was given on a single day for all the five assessment years, no proper time has been granted for attending the personal hearing with available records. 8. It is unfortunate that this m....