TMI Blog2018 (2) TMI 1166X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent can proceed to recover the tax as quantified in the impugned order - petition disposed off. - W.P.No.31844 of 2013 and MP.Nos.1 and 2 of 2013 - - - Dated:- 8-1-2018 - T. S. Sivagnanam, J. For Petitioner : Mr.S.Rajasekar For Respondent : M/s.G.Dhanamadhri ORDER Heard Mr.S.Rajasekar, learned counsel for the petitioner and M/s.G.Dhanamadhri, learned Government Advocate for the respondent. 2.The petitioner is before this Court, challenging the assessment order passed by the respondent dated 18.10.2013. Earlier the petitioner had approached this Court praying for a direction upon the respondent to furnish certain details to enable the petitioner to submit objections to the allegation made against the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffset Printers vs. The Commercial Tax Officer reported in 1995 (8) MTCR 55 and to enable the petitioner to have the benefit of the decision in the case of M/s.Rajam Offset Printers, the conduct of the petitioner has to be considered. When, the respondent issued notice dated 28.02.2013, the petitioner made a representation dated 02.04.2013, requesting for 15 documents/details. Complaining that the said representation has not been considered, the petitioner approached this Court and filed a writ petition to direct the respondents to consider the representation giving all the documents/details. The Court did not issued any positive direction but directed the representation to be disposed of on merits. Pursuant thereto, the respondent has given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tor of the petitioner Company is suffering ailments and unable to even submit objections, this Court is inclined to grant of one opportunity to the petitioner to submit all records in support of their stand that no import transactions were effected by them. The learned counsel for the petitioner submitted that the details given by the respondent along with the notice dated 08.08.2013 is insufficient. I do not agree with the said submission that the details is in the tabulated form which gives the bill of entry number, date of bill of entry, type, pan number, importers name and address, city of import, type of timber imported, assessable value, the duty paid thereon, name of the supplier and the port of loading. Thus, all relevant details we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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