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2020 (4) TMI 169 - HC - VAT and Sales TaxIssuance of SCN challanged - Error in the returns - TNVAT Act - HELD THAT:- This Court is not inclined to interfere in the impugned notice for three reasons. One is it is in the nature of SCN. There are no exceptional circumstances for interference at the SCN stage - The second reason is that writ petitioner in any case availed of the hearing in person, orders are awaited and the third reason is that there is latches on the part of the writ petitioner as the impugned notice is dated 25.02.2019, but the instant writ petition has been filed in this Court only on 29.07.2019, more than five months later that too after availing opportunity of being heard in person. Tthis Court is of the considered view that challenge to the impugned notice is bereft of merits - Petition dismissed.
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