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2019 (1) TMI 613 - HC - VAT and Sales TaxPrinciples of natural justice - grievance of the petitioner before this Court is that the Assessing Officer has not considered the second reply filed by the petitioner dated 30.08.2017 before passing the impugned order - Form-C also not considered - Held that:- It is seen that the Assessing Officer has taken into consideration all the C-Forms filed for the value of ₹ 5,13,45,835/- and passed the assessment order. As it is stated that the petitioner has subsequently filed another set of C-Forms on 20.10.2017, this Court is of the view that all these contentions can be raised by the petitioner before the Assessing Officer, by properly filing an application under Section 84 of the Tamil Nadu Value Added Tax Act, 2006, so that, he will be in a position to consider the grievance of the petitioner and pass appropriate orders - petition allowed by way of remand.
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