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Tvl. Royal Welding Wires Pvt. Ltd., Rep. by its Managing Director Mohammed N. Bharmal Versus Assistant Commissioner (CT) , Thirukazhukundram Assessment Circle, Chennai

2016 (11) TMI 1412 - MADRAS HIGH COURT

Validity of assessment order - the contention of the petitioner is that full particulars were not furnished and that the system failed because of the connectivity problem and other issues. Therefore, the petitioner seeks one more opportunity to go be .....

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the respondent by way of a rectification petition under Section 84 of the State Act - the writ petitions are disposed of with a direction to the petitioner to file a petition under Section 84 of the State Act. - Writ Petition Nos. 30990 to 30992 of .....

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rovisions of the Tamil Nadu Value Added Tax Act, 2006 and the Central Sales Tax Act, 1956. In these writ petitions, the petitioner challenged the orders of assessment under the provisions of the State Act for the years 2010-11, 2011-12 and 2012-13. 2 .....

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out in the affidavits filed in support of these writ petitions by contending that the representative of the petitioner appeared before the respondent on 8.3.2016 and was allowed a system verification, that from 11.30 AM to 8.30 PM, the verification .....

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e verified and copies were sought for with further opportunity to the petitioner to reconcile the allegation of mismatch, in the impugned orders, the respondent stated that the petitioner did not utilize the opportunity of being heard on 8.3.2016 and .....

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entative of the petitioner attended the office of the respondent on 8.3.2016 and was allowed to verify the alleged mismatch from the computer in the office of the respondent. 4. In the absence of any specific denial in the counter to such an averment .....

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d assessment orders. Even in the impugned orders, the respondent would state that the proposal in the show cause notices has been partly confirmed. 5. If the respondent was convinced that the proposal requires partial confirmation, then it goes witho .....

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re not furnished and that the system failed because of the connectivity problem and other issues. Therefore, the petitioner seeks one more opportunity to go before the Assessing Officer. It is further submitted that interest of the Revenue would not .....

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