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Fineware Leathers Pvt. Ltd. Versus The Assistant Commissioner (CT)

2016 (9) TMI 517 - MADRAS HIGH COURT

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: - t .....

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ideration of the fact that the petitioner pleaded one more opportunity, opportunity granted subject to certain conditions - petitioner directed to pay 15% of the disputed tax for each of the assessment years within a period of four weeks from the dat .....

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tion, 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 .....

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ent : Ms. Vasudha Thiagarajan ORDER Heard Mr.R.Senniappan, learned counsel appearing for the petitioner and Ms.Vasudha Thiagarajan, learned Additional Government Pleader appearing for the respondent. With consent on either side, the Writ Petitions ar .....

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lenged 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 O .....

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is that the petitioner was unable to submit their objections to the pre-revision notice dated 20.01.2016, as their business premises were fully flooded during the rain in November 2015 and it took more than two months to retrieve the records, theref .....

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l Government Pleader on the above submissions. 5. Admittedly, 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-rev .....

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tioner is directed to pay 15% of the disputed tax for each of the assessment years within a period of four weeks from the date of receipt of copy of this order. If the same is remitted, then, the petitioner is entitled to treat the impugned assessmen .....

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