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M/s. Danube Enterprises Represented by its Proprietrix Syed Ali Fathima Versus The Commercial Tax Officer Royapettah Assessment Circle, Chennai

Validity of orders of assessment – TNVAT Act, 2006 – production of relevant documents - grant of opportunity of personal hearing – Held that: - several issues could be sorted out if personal hearing is granted in which the dealer can be called upon t .....

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he petitioner and the documents produced by the petitioner was stated to have not been produced, the assessment should be redone – writ petition allowed – decided in favor of petitioner. - W.P.Nos.28957 to 28963 of 2016 and W.M.P.Nos.25031 to 250 .....

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ditional Government Pleader appearing for the respondents. 2.The petitioner has challenged the orders of assessment dated 15.06.2016 under the provisions of the Tamil Nadu Value Added Tax Act, 2006 [TNVAT Act] for the years 2007-08 to 2013-14. All th .....

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lance sheet, reconciliation statement, copy of monthly returns, sales abstract and copy of commission received ledger were all enclosed as documents in the objections filed by the petitioner to the pre-revision notice, the Assessing Officer while com .....

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learned Additional Government Pleader was directed to get instructions from the Assessing Officer on the above submission. 5. Accordingly, the Assessing Officer has given a reply to the learned Special Government Pleader vide letter dated 22.08.2016 .....

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ecifically state as to why the respondent had stated that none of the documents were produced by the petitioner. On a perusal of the documents filed in the typed set of papers, it is seen that the petitioner has produced the documents referred above .....

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012-13, dated 21.01.2016, the petitioner gave a detailed reply along with enclosures on 28.01.2016, wherein a specific request was made for personal hearing. 7. Furthermore, the transaction in respect of all the assessment years is identical and when .....

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Court in several decisions, since an assessment proceedings is a complicated matter which involves dialogue and discussion with the dealer. Therefore, several issues could be sorted out if personal hearing is granted in which the dealer can be called .....

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