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S. Thangaraj, Proprietor, M/s. APT Garments Versus The Assistant Commissioner (CT)

2016 (11) TMI 549 - MADRAS HIGH COURT

Taxable turnover - surprise inspection by Enforcement Wing - natural justice - Held that: - there is an observation that in spite of a lapse of 46 days, the petitioner has not submitted his reply to the show cause notice. However, one important fact, which was lost sight of by the respondent is that the petitioner made a request for furnishing of copies of documents, which were seized by the officials of the Enforcement Wing. Therefore, without furnishing the copies sought for by the petitioner, .....

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WMP.Nos.32476 to 32482 of 2016 - Dated:- 2-11-2016 - T. S. Sivagnanam, J. For Petitioner : Mr.K.Govi Ganesan For Respondent : Mr.S.Kanmani Annamalai, AGP ORDER Mr.S.Kanmani Annamalai, learned Additional Government Pleader accepts notice for the respondent. Heard both. By consent, the writ petitions are taken up for joint disposal. 2. The petitioner, who is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006, has filed these writ pet .....

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ement Wing and the petitioner was called upon to show cause as to why the taxable turnover should not be revised. 4. On receipt of the notice, the petitioner submitted a representation on 22.9.2016 requesting for copies of documents, which were seized during the course of inspection on 26.7.2016. This was followed by another representation of the even date and it was sent by registered post. From the postal acknowledgment card, it is seen that the same has been received by the office of the resp .....

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as if it is a payment for advance tax. Accordingly, the said writ petition was disposed of to return the cheques within a stipulated time. A copy of the order dated 26.9.2016 was also communicated to the respondent and immediately thereafter, the impugned orders have been passed. 6. Though in the impugned assessment orders, there is a reference to the petitioner's representation dated 22.9.2016, there is no averment made to the effect that such a request was accepted. In the affidavits file .....

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