2021 (5) TMI 619

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....: Mrs. J. Padmavathi Devi, Special Government Pleader ORDER This Writ Petition has been filed by the petitioner to quash the impugned proceedings of the respondent in TIN No.33396232030/2015-16, dated 11.02.2021, served on the petitioner on 22.02.2021, as invalid, illegal and against the principles of natural justice and further, to direct the respondent to pass orders afresh after affording....

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....spondent along with the books of accounts, but the respondent did not look into the same. Not only on one occasion, on several occasions the petitioner produced the books of accounts, however, the respondent did not look into the accounts and verify the same. However, without verifying the books of accounts of the petitioner, issued a Best of Judgment Notice dated 29.12.2020 proposing to re-determ....

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....tioner would rely on the common judgment of a Division Bench of this Court in G.V. Cotton Mills (P) Ltd., vs. the Assistant Commissioner(CT), Coimbatore (W.A.Nos.234 to 240 of 2015). The relevant portion of the said judgment is extracted hereunder: "DENIAL OF PERSONAL HEARING: 10. .... In case the assessee fail to appear, it is open to the assessment authority to pass orders on m....

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....ecific contention of the learned counsel for the petitioner that the petitioner has gone to the office of the respondent more than one occasion with the books of accounts, but they did not verify. 8. Section 27(4) of the Tamil Nadu Value Added Tax Act, 2006, provides for reasonable opportunity, which includes the personal hearing. Even if the petitioner has not replied or file any objection, it....