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M/s. Gee Gee Kay Pvt. Ltd. Versus The Assistant Commissioner (CT)

2016 (10) TMI 144 - MADRAS HIGH COURT

Validity of order of assessment passed under the TNVAT Act for the year 2013-14 - principles of natural justice - Held that: - It is not a case where the petitioner failed to utilize the opportunity, but it is a case where the petitioner was not furn .....

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- decided in favor of petitioner. - W.P.No.28072 of 2016 & W.M.P.No.24224 of 2016 - Dated:- 30-8-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr. T. Pramodkumar Chopda For the Respondents : Mr. S. Kanmani Annamalai ORDER Heard Mr.T.Pramodkumar Ch .....

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ions of the Tamil Nadu Value Added Tax, 2006 (hereinafter referred as "the TNVAT Act") and the Central Sales Tax Act, 1956 (hereinafter referred as "CST Act"), has filed this Writ Petition, challenging the order of assessment pass .....

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ts placed before the Court and the submissions advanced on either side. 4. The primary ground on which the impugned order has been challenged is by contending that the impugned order is in total violation of the principles of natural justice. 5. Two .....

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submitted their representation on 26.10.2015 and a sworn statement was also recorded on 18.01.2016. Personal hearing notice was issued to the petitioner on 29.02.2016, wherein, the respondent referred to the request made by the petitioner, on 18.01.2 .....

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ut that three purchase bills, dated 03.04.2013, 01.08.2013 and 06.02.2014, which were referred to by the respondent do not relate to them. Therefore, once again, they reiterate a request for furnishing the copy of the said purchase bill. This request .....

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ice, extracted the objections given by the petitioner and did not rely on by them and the discussion starts only in page No.7 of the impugned assessment order, that too, in the last three paragraphs. Though, the respondent has recorded the statement .....

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urt that the Bill No.12, dated 09.04.2013 does not relate to them. 8. Today, the learned counsel for the petitioner has produced the details showing that the transactions which they have done with the other party, on the another bill dated 06.02.2014 .....

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