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2015 (9) TMI 1454 - MADRAS HIGH COURT

2015 (9) TMI 1454 - MADRAS HIGH COURT - [2016] 88 VST 271 (Mad) - Reassessment - defect in the returns - petitioner submitted that the show cause notice came to be issued without pointing out any discrepancies but simply extracting the report forwarded by the enforcement wing officials. - In reply, the petitioner filed detailed objections on 13.07.2015 meeting out each and every aspect of the irregularities pointed out in the show cause notice and also sought for perusal of all the books of acco .....

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h consideration. - W.P.Nos.27479 to 27483 of 2015 and M.P.Nos.1, 1, 1, 1 and 1 of 2015 - Dated:- 4-9-2015 - R. Mahadevan, J. For petitioner : Mr.P. Rajkumar For respondents : Mr.S.Kanmani Annamalai Addl. Govt. Pleader ORDER The petitioner is a partnership firm engaged in Civil Construction Works such as road laying works for Corporation of Chennai and also a registered dealer on the files of the first respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006. It is the claim of .....

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w cause notice was issued. 2. Learned counsel appearing for the petitioner would specifically submit that just for implementing the proposal of the enforcement wing officials, the show cause notice came to be issued without pointing out any discrepancies but simply extracting the report forwarded by the enforcement wing officials. In reply, the petitioner filed detailed objections on 13.07.2015 meeting out each and every aspect of the irregularities pointed out in the show cause notice and also .....

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tion of assessments. It is the bounden duty of assessing authority to call for the records for the purpose of verification and afford due opportunity of hearing to the petitioner before passing the assessment order. In this case, according to the petitioner, the respondent did not issue any summons for production of accounts for verification and all of a sudden, the impugned order came to be issued, which is bad in law. 4. Heard the learned counsel appearing for the parties and perused the impug .....

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