TMI Blog2022 (2) TMI 785X X X X Extracts X X X X X X X X Extracts X X X X ..... informations which were called for under Section 22(3) of the TNVAT Act, 2006 on 27.08.2018, 15.10.2018 and on 20.08.2019, the fact remains that when the Show Cause Notice dated 31.07.2020 which preceded the impugned Assessment Order dated 27.01.2021 was issued the Country was under lockdown. Districts in Tamil Nadu were under complete lockdown. The impugned Assessment Order is quashed and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned Assessment Order dated 27.01.2021. By the impugned Assessment Order, the respondent has confirmed the demand proposed in the notice dated 31.07.2020 as the petitioner failed to participate and respond to the aforesaid notice. 3. It is the specific case of the petitioner that during the time when the aforesaid notice dated 31.07.2020 was issued, where the petitioner who is located in Ero ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the provisions of Section 22(6) (a) of the TNVAT Act, 2006 which has been rejected by the respondent by a communication dated 12.04.2021 stating that the aforesaid application should have been filed within a period of thirty days from the date of receipt of a copy of this order. 6. The learned counsel for the petitioner prays that the impugned Assessment Order dated 27.01.2021 be quashed and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government Advocate for the respondent further submits that the petitioner has approached this Court belatedly in respect of an order passed on 27.01.2021 and therefore on this Count this writ petition is liable to be dismissed on account of latches. 11. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Government Advocate for the respondent and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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