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2016 (11) TMI 844 - MADRAS HIGH COURT

2016 (11) TMI 844 - MADRAS HIGH COURT - TMI - Validity of assessment order - opportunity to file objections - the reply submitted by the petitioner dated 29.01.2016 along with annexures were available on the file of the respondent. However, the petitioner's grievance is that unless and until full details are furnished, they would not be in a position to submit effective objections - Held that: - The stand taken by the petitioner appears to be fully justified, since to submit an effective objecti .....

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. For the Petitioners : Mr. T. Pramodkumar Chopada For the Respondent : Mr. S. Kanmani Annamalai ORDER Heard Mr.T.Pramodkumar Chopada, learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondent in all Writ Petitions. 2. The petitioner is a dealer in spices and registered on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax, 2006 [TNVAT Act] and Central Sales Tax Act, 1956 [CST Act]. I .....

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tioner was granted an opportunity to file their objections. 4. The respondent would state that as the petitioner has not submitted their objections, he has completed the assessments and confirmed the proposals in the show cause notices. 5. The petitioner's contention is that they submitted their reply on 29.01.2016, enclosing Annexure-II. Though in the impugned orders, it is stated that no reply has been filed, it appears from the impugned orders, petitioner's reply along with annexures .....

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