2019 (3) TMI 2056

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....ndents : Mr. A.Thiyagarajan Government Advocate ORDER The instant writ petition has been filed challenging the order dated 09.11.2016 passed by the respondent in TIN 33035182203/14-15. 2. It is the case of the petitioner that the Tamil Nadu Government brought an amendment to Entries 1 and 2 of the second schedule to the Tamil Nadu Value Added Tax Act (hereinafter referred as "TN VAT Act") vid....

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....idity of the amendment is the subject matter of challenge before the Honourable Supreme Court. But in the said reply they did not submit any explanation on the merits of the case. 4. The respondent by the impugned assessment order for the assessment year 2014-15 assessed the tax due from the petitioner at Rs.14,47,431/- and penalty at Rs.21,71,147/-. Aggrieved by the impugned order the present wr....

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.... the respondent has violated the principles of natural justice by not affording adequate opportunity to the petitioner available to him under law. 7. Per contra, the learned Government Advocate would submit that there is an alternate efficacious remedy available to the petitioner under Section 51 of TN VAT Act and without exercising the same, the petitioner has directly approached this Court , wh....

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....t of personal hearing as well as permitting him to raise all his objections available to him under law for the proposed revision of assessment. 9. Further under the revision of assessment order, the petitioner has been assessed to pay Rs.14,47,431/- with huge penalty of Rs.21,71,147/-. 10. Considering all the above mentioned factors, this court is of the considered view that that the impugned or....