2019 (2) TMI 2012

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....ST, VAT & Sales Tax<br>Mr. Justice Abdul Quddhose, J. For the Petitioner : Mr. B. Rooban. For the Respondent : Mr. N. Shanmuga Selvam Additional Government Pleader. ORDER The instant Writ Petition has been filed challenging the assessment order dated 22.01.2016 passed by the second respondent in TIN. No. 33475565499/2014-15. 2. It is the case of the petitioner, that sufficient oppor....

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....cond respondent and requested him to provide the details of transportation documents pertaining to the alleged purchases made by the petitioner from M/s. Britto Saw Mill and Timbers to the tune of Rs. 37,05,000/-. Despite the said request made by the petitioner for production of details and documents, the second respondent has passed the impugned assessment order without furnishing the details and....

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....er written communication sent by the petitioner to the respondent duly acknowledged by them requesting for producing details as well as documents pertaining to the alleged purchase of the petitioner from M/s. Britto Saw Mill and Timbers. Admittedly, there is a statutory appellate remedy under Section 51 of the TNVAT Act, 2006 available to the petitioner, which he has not exercised in the instant c....

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....utory right of appeal available to the petitioner should not be deprived, just because the petitioner has chosen a wrong forum for ventilating his grievance. In the instant case, the petitioner has approached this Court under the Article 226 of the Constitution of India, instead of filing the statutory appeal under Section 51 of the TNVAT Act, 2006. 7. For the aforesaid reasons, this Court gran....