2021 (8) TMI 309

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....abakar For Respondents : Mr.P.Thilak Kumar, Government Advocate ORDER The petitioner has filed this writ petition challenging the impugned order of assessment passed by the respondent in TIN/33216383550/2017-18 dated 11.11.2020. 2. The brief facts of the case are as follows: The petitioner Firm is running a Hotel called Anjappar Chettinad A/C Restaurant and was registered with VAT D....

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.... petition. 3. The learned counsel appearing for the petitioner would submit that before passing the impugned assessment order, necessarily opportunity should be given to the petitioner to explain his case and therefore, the impugned order is to be set aside . In support of his case, the learned counsel for the petitioner has relied on the decision reported in 2018-VIL-99-MAD(M/s DELPHI AUTOMATI....

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....t because of the pandemic situation, the petitioner's Restaurant was closed till May 2020. Section 27 of the Tamil Nadu Value Added Tax Act, 2006, provides for reasonable opportunity includes the personal hearing under Section 27(4) of the Act, which is mandatory. However, the petitioner due to the reasons stated above, had not responded to the notice and the respondent passed the impugned ord....