9911796707
TMI Blog2021 (7) TMI 1280X X X X Extracts X X X X X X X X Extracts X X X X ..... SUMANTH, J. For Petitioner : Mr.P.Rajkumar For Respondents : Mr.TNC.Kaushik Government Advocate ORDER Heard Mr.Rajkumar, learned counsel for the petitioner and Mr. TNC. Kaushik, learned Government Advocate for the respondents. 2. The challenge in these Writ Petitions is to six orders of assessment, all dated 18.03.2020 passed in terms of the provisions of the Tamil Nadu Value Added ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pt of the objections, the first respondent shall afford an opportunity of personal hearing and redo the assessments in accordance with law within 15 days thereafter. Till fresh orders of assessment are passed, no coercive action shall be initiated by the first respondent to recover tax as computed in the assessment orders. No costs. Consequently, the above WMPs are closed 3. The Court had, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 09.2018 respectively to collect the records. There was no response. Finally to notice dated 16.07.2019 calling upon the petitioner to appear on 26.07.2019, the petitioner had appeared on 20.11.2019 and 03.12.2019 and received all documents. There is thus no question in my mind that the petitioner has delayed the matters substantially by not appearing before the Assessing Authority and taking the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assessing Authority, on the basis of comparison of the physical stock taken at the time of inspection as well as various incriminating records, all of which have been supplied to the petitioner, comes to the conclusion that there was suppression. 7. Before me, the argument raised is that it is only in the impugned order that the pages of the books relied upon have been indicated and the Asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
