TMI Blog2020 (11) TMI 923X X X X Extracts X X X X X X X X Extracts X X X X ..... otice dated 30.08.2013 issued by the Respondent has not been rebutted. As such, the submissions made by the Petitioner deserve acceptance and the impugned order entailing adverse civil consequences to the Petitioner in violation of the principles of natural justice and the statutory requirements cannot be sustained, and it is quashed and the matter has to be decided afresh by the Respondent. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent and perused the materials placed on record and apart from the pleadings of the parties. 2. It is apparent from the materials placed on record that a deemed assessment was made in respect of the Petitioner for the year 2010-2011 under the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as the 'TNVAT Act' for short). Subsequently, the officials of the Enfor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ground that the replies sent by the Petitioner have not been taken into account. 4. The receipt of the replies dated 07.09.2013 and 17.09.2013 sent by the Petitioner in response to the notice dated 30.08.2013 issued by the Respondent has not been rebutted. As such, the aforesaid submissions made by the Petitioner deserve acceptance and the impugned order entailing adverse civil consequences t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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