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Sri Thirumalai Traders, Rep By Its Proprietor N Rajendiran Versus The Commercial Tax Officer (Main)

2015 (6) TMI 339 - MADRAS HIGH COURT

Determination of total and taxable turnover under revision of assessment - Section 27(1)(a) of the TNVAT Act - Held that:- When the petitioner had appeared before the respondent and also filed his objection, this Court is unable to find any justifica .....

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ept to set aside the same. Accordingly, the impugned orders passed in TIN Nos.33714781413/2011-12 and 33714781413/2012-13 dated 05.12.2014 and TIN No.33714781413/2013-14 dated 11.10.2014 are set aside with a direction to the respondent to afford an o .....

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f 2015 - Dated:- 28-4-2015 - T. Raja, J. For the Appellants : Mr A Thiyagarajan, Sr. Counsel & Mr S Ramesh Kumar For the Respondent : Mr Manohar Sundaram, Addl. Govt. Pleader (T) ORDER These three writ petitions are directed against the impugned .....

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2012-2013 and 2013-2014. 2. Learned senior counsel appearing for the petitioner would submit that the petitioner is a registered dealer in fertilizers and pesticides under the TNVAT Act. The petitioner reported a total taxable turnover of ₹ 15 .....

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.2014. However, when the respondent issued notices on 26.09.2014, 16.10.2014 and 16.10.2014 alleging that the purchase turnover of ₹ 33,89,685/-, ₹ 37,47,511/- and ₹ 17,21,921/- respectively effected from India Cements Limited and a .....

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es with same contents on 10.11.2014, appeared before the respondent on 30.10.2014 and on 01.12.2014 and submitted a detailed objection with a request to afford personal hearing. But the impugned orders, without reference to his request and his appear .....

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e the respondent on 30.10.2014 and 01.12.2014 and also the submission of his objection. 3. Mr.Manohar Sundaram, learned Additional Government Pleader (T) takes notice for the respondent. The learned Additional Government Pleader (T) is unable to answ .....

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