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2016 (9) TMI 517 - MADRAS HIGH COURT

2016 (9) TMI 517 - MADRAS HIGH COURT - TMI - Validity of order of assessment - revision of assessment - audit conducted under Section 64 of the Act by Enforcement Wing Officers - delay in submitting of objections due to unavoidable cause - TNVAT Act - opportunity if being heard - Held that: - the assessment proceedings have been completed ex parte. However, the assessment officer cannot be blamed for the same, as the petitioner did not file the objection in time. Though pre-revision notice was s .....

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teen days there from. On receipt of the objection, the respondent shall afford opportunity of personal hearing and redo the assessment in accordance with law, after considering the objection raised by the petitioner and also taking note of the submission that the petitioner may make during the course of personal hearing - petition disposed off - decided in favor of petitioner. - W.P.Nos. 28883 to 28889 of 2016 and WMP Nos. 24954 to 24960 of 2016 - Dated:- 19-8-2016 - T. S. Sivagnanam, J. For the .....

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these Writ Petitions, the petitioner has challenged the orders of assessment passed under TNVAT Act dated 26.05.2016 for the assessment years 2007-2008 to 2013-2014. The impugned orders are revision of assessment, pursuant to audit conducted under Section 64 of the Act by the Enforcement Wing Officers in the place of business of the petitioner's on 28.05.2015. 3. Though the learned counsel appearing for the petitioner questioned the impugned assessment orders on the merits of the assessment, .....

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