2021 (8) TMI 183

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....etitions. 2.The learned counsel for the petitioner mainly contended that an opportunity is to be granted to the writ petitioner to defend their case. The respondents are proceeding to pass an assessment order hurriedly, without even granting opportunity to the petitioner to defend their case in a proper manner. The petitioner states that they have to scrutinize the records for the purpose of defending their case. It is contended that earlier, the writ petitioner filed W.P.Nos.1651 and 1652 of 2014 and this Court passed an order as under: "4.The learned Government Advocate on instructions submitted that sufficient time may be granted to the respondent to consider the rectification petition dated 30.12.2013. 5.In the light of the above, ....

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....ed before the competent authority for adjudication. 5.The learned Government Counsel appearing on behalf of the 1st respondent filed Calender of action taken, which reads as under: Date Calender of action taken: 25.05.2016 Notice sent by RPAD 06.06.2016 Reply received from Sri Vari Gayathri Enterprises, Arakkonam requesting enquiry with the sellers and personal hearing. 22.11.2016 Fresh summons in Form-PP issued calling for all the records and documentary evidences. (Due to new incumbent in the post of State Tax Officer, Arakkonam) - Petitioner not turned up. 28.11.2017 Fresh summons in Form-PP issued calling for all the records and documentary evidences. (Due to new incumbent in the post of State Tax Officer, Arakkonam) - P....

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....ner by the respondents and assessment orders were passed for the years 2010-11 and 2011-12 on 09.11.2015. This fact is stated in the affidavit filed in support of the present Writ Petition. 7.However, the petitioner has failed to state the subsequent Writ Petitions filed by the petitioner in W.P.Nos.15635 and 15636 of 2016, challenging the assessment orders passed by the competent authority on 09.11.2015, for the Assessment Years 2010-11 and 2011-12. Without even stating the fact regarding the above Writ Petitions filed by the petitioner challenging the orders of assessment, the present Writ Petitions are filed, challenging the notices issued pursuant to the orders passed by this Court dated 26.04.2016 in W.P.Nos.15635 and 15636 of 2016. T....

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....tices. Further, an opportunity of personal hearing was also offered to the petitioner to appear before the authority on 08.07.2021, to represent the case with documentary evidence. The learned Government Counsel for the 1st respondent states that the petitioner or their authorized representative had not appeared. Thus, the petitioner has not availed the opportunity provided by the authority. Contrarily, they have filed the Writ Petitions after Writ Petitions, in order to prolong the issue by unjust means. Such a tactical method adopted by the litigants can never be encouraged by the High Court. After the order of assessment was set aside by this Court in W.P.Nos.15635 and 15636 of 2016 and a direction was given by this Court to provide an ....