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2016 (4) TMI 224 - MADRAS HIGH COURT

2016 (4) TMI 224 - MADRAS HIGH COURT - TMI - 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 19.08.2015, which would clearly demonstrate that no pre-assessment notice was served on the petitioner before passing the assessment order for the year in question. Therefore, in my considered view, the impugn .....

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quently directing the respondents not to demand 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 countries. While so, the first respondent issued a notice dated 16.02.2015 calling upon the petitioner to file details related to certain imports and also to submit their objections along with documentary eviden .....

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notice was issued to the petitioner, before 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 petitioner as alleged by the assessing officer. In that event, imposition of penalty at the rate of 150% on the petitioner is unwarranted. 4. On the other hand, Mr.S.Manoharan Sundaram, learned Additional G .....

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