9911796707
TMI Blog2018 (4) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... ernment Advocate ORDER Heard Mr.S.Sivakumar, learned Senior Counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate appearing on behalf of the respondent/ Department. With consent of the learned counsel on either side, the writ petition itself is taken up for final disposal. 2. The petitioner is a registered dealer under Tamil Nadu Value Added Tax Act, 2006 [hereinafter calle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore the second notice was issued on 12.03.2015 which was received by the father of the petitioner on 16.03.2015. Therefore the said date has to be excluded and 15 days period has to be commenced from 17.03.2015 which will expire on 31.03.2015. However, the impugned assessment order has been passed on 31.03.2015, which is without giving 15 clear days to the petitioner. 5. Further more, the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry official verification as to whether the cancellation of registration of M/s.Akash Modular Furnitures was with effect or not and after considering all the grounds raised by the petitioner, redo the assessment in accordance with law. 7. In the light of the above direction, the respondent shall not initiate any coercive in respect of tax and penalties as quantified in the impugned order. 8. Acco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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