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2016 (11) TMI 808 - MADRAS HIGH COURT

2016 (11) TMI 808 - MADRAS HIGH COURT - TMI - Revision of Assessment - TNVAT Act, 2006 - CST Act, 1956 - purchase from the Registration cancelled dealers and availing of Input Tax Credit - principles of natural justice - Held that: - Having failed to avail the three opportunities granted, now the petitioner cannot contend that the impugned order has to be set-aside and the assessment should be re-done for the entire year. However, with a view to afford an opportunity to the petitioner, this Cour .....

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dvocate (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 order of Revision of Assessment, under the provisions of the said TNVAT Act. The peti .....

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d in the notice, dated 31.12.2015. The petitioner's case is that their Accountant met the respondent and explained the transactions, but there is no such proof produced before this Court to substantiate the stand, therefore, the said contention is rejected. 3. The Assessing Officer did not immediately finalize the assessment, but gave one more opportunity, by issuing another notice, dated 08.01.2016, by referring to the earlier notice, dated 31.12.2015 and also pointing out that certain othe .....

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tiated. 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 f .....

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1413 of 2009, dated 14.10.2009, which was followed, by this Court, in the case of Next Education India Pvt. Ltd., v. The Commercial Tax Officer, Chennai, in W.P.No.16857 of 2015, dated 06.06.2016. 7. In the considered view of this Court, the question of applying the said decision to the facts of the case on hand would arise only if the petitioner had been diligent enough, in prosecuting the matter. Having failed to avail the three opportunities granted, now the petitioner cannot contend that th .....

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