9911796707
TMI Blog2020 (4) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... ernment Pleader O R D E R The petitioner is aggrieved against the order of assessment dated 02.05.2019 relevant to the assessment year 2017-2018. 2. The case of the petitioner is as follows: The petitioner-Company is a registered dealer under the Tamil Nadu Value Added Tax Act, 2006, carrying on business in Milk products, more specifically dealing with the trading of unbranded butter, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the said notice dated 01.03.2019. Subsequently, the impugned order was passed alleging that another final notice dated 22.04.2019 issued to the petitioner was also not responded. It is stated that no such notice dated 22.04.2019 was received by the petitioner. Therefore, the impugned order was passed in violation of principles of natural justice. 3. A counter affidavit is filed by the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stated that the petitioner has paid the penalty of Rs. 10,000/- on 01.06.2019. Insofar as the other two notices viz., 01.03.2019 and 22.04.2019 are concerned, it is the specific case of the petitioner that those notices were not served on the petitioner. In any event as it is stated that the Director of the petitioner-Company was kept in prison from 01.03.2019 to 22.03.2019, this Court is of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pressing any view on the merits of the claim made by the petitioner seeking for exemption, as it is for them to prove with necessary documents before the Assessing Officer. 7. Considering the fact that the impugned order was passed only on the reason that the petitioner has not filed any reply to the notice dated 22.04.2019, this Court is of the view that a final opportunity shall be grant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner (c) On completion of such personal hearing, the Assessing Officer shall pass fresh order of assessment on merits and in accordance with law, within a period of four weeks thereafter. (d) If the petitioner fails to adhere to the terms of this order viz., filing of the reply within the time stipulated herein and also appearing for personal hearing on the date so fixed by the Assessin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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