TMI Blog2019 (5) TMI 801X X X X Extracts X X X X X X X X Extracts X X X X ..... that the change of the office premises of the petitioner allegedly happened in the year 2009, but the e-filing was introduced in 2011. Though the petitioner has produced a copy of Form - 112 allegedly filed by them and the same also carries the rubber stamp of the Department, the learned Special Standing Counsel for the Department states that the same is not available in the files - there is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ( Per Hon ble Sri Justice V. Ramasubramanian) Aggrieved by an order of assessment passed for the period 2013-14 under the Central Sales Tax (CST) Act, 1956, the dealer has come up with the above Writ Petition. 2. Heard Mr. M.V.J.K. Kumar, learned counsel for the petitioner and Mr. J. Anil Kumar, learned Special Standing Counsel for the Dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent reflected the old address and that therefore there was no mistake on the part of the Department in sending the notices to the old address. 5. It appears that the change of the office premises of the petitioner allegedly happened in the year 2009, but the e-filing was introduced in 2011. Though the petitioner has produced a copy of Form - 112 allegedly filed by them and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Authority. The petitioner shall file their objections, treating the impugned order itself as a show-cause notice. The objections shall be filed on or before 15.04.2019. Thereafter the Assessing Officer shall fix a date for personal hearing and pass appropriate orders in accordance with law afresh. The Department shall also ensure that the address of the petitioner is changed in their records as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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