2021 (9) TMI 1185

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....AMANIAM For Petitioner : Mr.R.Kumar For Respondents : Mr.S.J.Mohamed Sathik, Government Advocate. ORDER The notice, dated 31.03.2021, issued by the first respondent-State Tax Officer (Intelligence) FAC, is under challenge in the present writ petition. 2. The petitioner is a Company registered dealer under the Tamil Nadu Value Added Tax Act, 2006 and also a registered dealer under th....

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....he notice impugned would reveal that the petitioner is provided with an opportunity either to file material evidence or to pay the compounding fee. 8. The reference made is the order passed by the Deputy Commercial Tax Officer in proceedings dated 20.09.2016. Thus, the petitioner-Company has to submit its explanations/material evidences, if any, before the respondents with clarifications. If at....

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...., no writ can be entertained as against the show cause notice. 11. The violation of principles of natural justice has been raised in almost all the writ petitions. Even in such cases, where the jurisdiction point is raised, it is to be stated in the objections and the Authority Competent is bound to consider such objections. If an order is passed and the Assessee is not satisfied, then they are....