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2016 (7) TMI 284 - MADRAS HIGH COURT

2016 (7) TMI 284 - MADRAS HIGH COURT - TMI - Best judgment assessment for non-filing of Form-WW - TNVAT - Maintainability of writ petition - Held that:- It is not the case of violation of principles of natural justice but a case of deliberate non-availing of the opportunity granted to the petitioner. The petitioner had sufficient time to submit their objections to the pre-revision notice, dated 23.02.2015 and the impugned order was passed only after two months and the impugned order was challeng .....

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o the petitioner to file the appeal, as against the impugned order. - Writ petition dismissed - Decided against the petitioner. - Writ Petition No.27949 of 2015 and M.P.No.1 of 2015 - Dated:- 29-6-2016 - MR. JUSTICE T.S.SIVAGNANAM For the Petitioner : Mr. V.Sundareswaran For the Respondent : Mr. Manokara Sundaram, AGP., O R D E R Heard Mr. V.Sundareswaran, learned counsel appearing for the petitioner and Mr. Manokara Sundaram, learned Additional Government Pleader, appearing for the responden .....

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lf and fell in error in resorting to 'best judgment assessment' for non-filing of Form-WW and the Assessing Officer failed to peruse the books of accounts and also the returns and therefore, the impugned assessment order calls for interference; that apart, the imposition of penalty is also totally not warranted. 4. A counter affidavit has been filed by the respondent setting-out the factual position and justifying the impugned assessment order. 5. However, this Court does not propose to .....

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is a registered dealer carrying on business in petrol, diesel and lubricants and periodically filing the returns. Further more, in the affidavit filed in support of this writ petition, there is no reason given by the petitioner as to why they did not file their objections. That apart, if the petitioner is aggrieved by the impugned order, the petitioner should have preferred an appeal, as against the impugned order. But, it has not availed the alternative remedy and no reason has been stated in .....

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