TMI Blog2016 (11) TMI 808X X X X Extracts X X X X X X X X Extracts X X X X ..... tition No. 36864 of 2016 and W. M. P. No. 31686 of 2016 - - - Dated:- 21-10-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr. MD. Ghafoor Ur Rahman For the Respondent : Mr. K.Venkatesh ORDER Heard Mr.MD.Ghafoor Ur Rahman, learned counsel appearing for the petitioner and Mr.K.Venkatesh, learned Government Advocate (Taxes), appearing for the respondent. By consent of the learned counsel for both sides, the writ petition itself is taken up for final disposal. 2. The petitioner is a Trader in raw Hides and Skins and registered as a dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 and the Central Sales Tax Act, 1956. The impugned order, in this writ petition, is an o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing that their Accountant met the respondent and sought for details etc., remain unsubstantiated. Thus, it is clear that the petitioner failed to avail the opportunities granted by the respondent on three occasions from December 2015. 5. Having failed to avail the opportunities granted, now the petitioner cannot complain that there is violation of principles of natural justice. On account of the lethargic attitude of the petitioner, the respondent was left with no other option, except to finalize the assessment, as done in the impugned order. Therefore, the impugned order cannot be faulted with. 6. The learned counsel for the petitioner would submit that the impugned assessment is a provisional assessment and since the year is already ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... objections, within a period of seven days therefrom. On receipt of the objections, the respondents shall consider the same and re-do the assessment for the entire year, in accordance with law, after affording an opportunity of personal hearing to the petitioner. If the petitioner fails to comply with the conditions imposed in this order within the time stipulated, the benefit of this order will not enure the petitioner and the writ petition shall stand automatically dismissed, leaving it open to the petitioner to avail the remedies available to them under the Act. In the event, if the petitioner complies with the condition, then the respondent shall not initiate any coercive action for the recovery of the balance amount of tax and penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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