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2016 (11) TMI 1412 - MADRAS HIGH COURT

2016 (11) TMI 1412 - MADRAS HIGH COURT - TMI - 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 before the Assessing Officer - Held that: - this Court is not inclined to set aside the impugned orders in entirety, as the petitioner has been granted partial relief in the impugned orders. Therefore, the .....

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ealer 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. 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. The challenge to the assessment orders is on several grounds and as the first ground, the petitioner would state that there is a factual error in the impugned orders. To substantiate the said contentio .....

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. 3. Though many of the particulars could not be 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 nor produced any details. Initially, this Court is of the view that the petitioner did not appear. But, there is no denial in the counter affidavit to the averment contained in the affidavits in support .....

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