TaxTMI 
TaxTMI 
2023 (9) TMI 636
X X X X Extracts X X X X
X X X X Extracts X X X X
....728 of 2022. 2. The brief facts, which are necessary for the disposal of this writ appeal, are as follows: 2.1. The appellant is the proprietor of a business concern, by name, Chandan Paper Stores, in Tirunelveli. He is a registered dealer of selling paper and other stationery items. Since the annual turnover is below Rs. 50 Lakhs, the appellant sought for compounding assessment under Section 3(4) of the Tamil Nadu Value Added Tax Act, 2006. However, the second respondent / Assessing Authority passed an assessment order dated 30.10.2014 determining the taxable turnover and penalty. The appellant challenged the same by filing separate writ petitions in W.P.(MD) Nos.19818, 19819, 19820 & 19821 of 2014 for different assessment years. 2.2. T....
X X X X Extracts X X X X
X X X X Extracts X X X X
....278 of 2022. The learned Single Judge, by order dated 21.02.2022, disposed of the said writ petition with liberty to the appellant to file a statutory appeal before the Appellate Commissioner, as he is having an effective alternative appeal remedy, within a period of thirty days from the date of receipt of a copy of the order. Challenging the same, the appellant is before this Court. 3. Learned counsel for the appellant submitted that the second respondent, who is not inclined to give time beyond fifteen days, ought to have informed the appellant about the rejection of the request made by the appellant. Passing an order on 27.07.2021 by assuming that the appellant who wanted only fifteen days time, has no defence, according to the learned ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... earlier direction of this Court, the appellant was asked to appear before the Assessing Authority on a particular date. The appellant, while submitting his explanation seeking fifteen days time, may not expect the Assessing Authority to pass an order on the expiry of the fifteen days time as mentioned in the communication dated 10.07.2021. It is for the Assessing Authority to fix a date for hearing. If the communication is received immediately on the expiry of fifteen days time asked for by the appellant, he would only expect the second respondent to fix a date for hearing, so that he would be in a position to appear before the Assessing Authority and produce the documents to substantiate his case. Only in the said circumstances, the asses....