2024 (3) TMI 790

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..... Justice Senthilkumar Ramamoorthy For the Petitioner : Mr.P.Rajkumar For the Respondents : Mr.C.Harsha Raj, Additional Government Pleader (T) ORDER An assessment order dated 27.04.2023 is the subject of challenge. 2. The petitioner was a registered dealer under the Tamil Nadu Value Added Tax Act, 2006 and asserts that a sum of Rs. 1,33,123/-, which was paid as purchase tax, was eligible to b....

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....lty, was recovered from the petitioner's bank account pursuant to an order of assessment. 4. Mr.C.Harsha Raj, learned Additional Government Pleader, accepts notice for the respondents. He points out that the petitioner failed to respond to the show cause notice or avail of an opportunity of personal hearing and that the impugned order was issued in those circumstances. 5. The documents on re....

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.... out above, the impugned assessment order is quashed and the matter is remanded for reconsideration. The petitioner is permitted to submit a reply to the show cause notice dated 23.02.2023 within a period of two weeks from the date of receipt of a copy of this order. Upon receipt thereof, the assessing officer is directed to provide a reasonable opportunity to the petitioner, including a personal ....