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Tvl. Arunachala Impex Private Ltd. rep. by its Managing Director S. Kalaivani Versus The Assistant Commissioner (CT) Harbour Assessment Circle Chennai

2016 (1) TMI 997 - MADRAS HIGH COURT

Recovery proceedings under TNVAT - Revenue neither accepting nor rejecting the reply filed by the petitioner, passed a distraint order for recovery, without passing any order of assessment for the year in question. - Held that:- Admittedly, the provi .....

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ble to be set aside. Since the assessment period relating to the months in question was already over, this Court directs the Assessing Officer concerned to pass assessment order for the whole year, after following the procedure prescribed under the A .....

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affording due opportunity of personal hearing to the petitioner. - Decided in favor of assessee. - W.P.No.29930 of 2015 and M.P.No.1 of 2015 - Dated:- 14-12-2015 - MR.JUSTICE R.MAHADEVAN For the Petitioner : Mr.R.Senniappan For the Respondent : Mr.S .....

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g to the petitioner, the petitioner is a registered dealer under the TNVAT Act, 2006 and is carrying on the business of pulses, grams and electrical items. For the assessment year 2014-15, the petitioner duly filed its return. On scrutinising the sam .....

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ipt of the same, the petitioner filed its detailed reply along with the supportive documents. The respondent neither accepting nor rejecting the reply filed by the petitioner, passed a distraint order for recovery, without passing any order of assess .....

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tions from the petitioner relating to the transactions effected during the month of February 2015. The petitioner duly filed its reply on 08.06.2015 enclosing all the supportive documents. However, the respondent, without passing any assessment order .....

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ought to have issued notice in respect of the assessment year instead of raising demands for particular months and on this score alone, the impugned distraint order cannot be allowed to sustain. Learned counsel for the petitioner also submitted that .....

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, on instructions, fairly submitted that the Assessing Officer had in fact passed the provisional assessment order and the same has not been served on the petitioner so far. 6. I have considered the rival contentions made on both sides and perused th .....

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