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M/s Bismillah Industrial Steel Suppliers Versus The Assistant Commissioner (Commercial Taxes) , The Commercial Tax Officer

2016 (4) TMI 224 - MADRAS HIGH COURT

Validity of impugned order - Violation of principles of natural justice - No pre-assessment notice was issued - Held that:- there was no reference about the issuance of notice and service of the same on the petitioner in the impugned order dated 19.0 .....

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natural justice. Therefore, the impugned order is liable to be set aside. - Petition disposed of - W. P. No. 32083 of 2015, M. P. Nos. 1 and 2 of 2015 - Dated:- 4-1-2016 - R. Mahadevan, J. For the Appellant : Mr. S Narmadha Sampath For the Responden .....

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nd any amount from the petitioner towards VAT for the year in question. 2. According to the petitioner, the petitioner is a registered dealer under the TNVAT Act 2006 and is carrying on the business of import of iron and steel scrap from other countr .....

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ipt of the same, the petitioner approached the second respondent with documentary evidence along with reply as directed. However, the second respondent by proceedings dated 19.08.2015 passed an assessment order for the year in question without consid .....

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passing such an assessment order and hence, the impugned order is arbitrary, illegal and in violation of the principles of natural justice. Further, learned counsel for the petitioner submitted that there was no suppression of purchases made by the p .....

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pondents, submitted that after issuing the pre-assessment notice to the petitioner, the second respondent passed the impugned order and therefore, no interference is required for the same. 5. Heard both sides and perused the materials available on re .....

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ce about the issuance of notice and service of the same on the petitioner in the impugned order dated 19.08.2015, which would clearly demonstrate that no pre-assessment notice was served on the petitioner before passing the assessment order for the y .....

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