TMI Blog2021 (11) TMI 1036X X X X Extracts X X X X X X X X Extracts X X X X ..... as issued to the petitioner and fixed a personal hearing. It was served on the petitioner on 15.07.2021. However, the petitioner did not participate in the hearing before the respondent. Since the petitioner has shown no interest in participating before the respondent, there is no merits in the present writ petitions - That apart, the impugned order is dated 09.08.2021. There is also no explanatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ms.Amirthapoonkodi Dinakaran, Government Advocate COMMON ORDER Ms. Amirthapoonkodi Dinakaran, learned Government Advocate takes notice on behalf of the respondent. 2. The petitioner has challenged the impugned orders dated 09.08.2021 on the ground that the impugned orders are contrary to law and without consideration of the reply filed by the petitioner on 01.11.2017 in response to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nation forthcoming as to why the petitioner did not choose to file a writ petition on an earlier occasion and why the petitioner has chosen now to approach this Court under Article 226 of the Constitution of India. There is no explanation as to why the petitioner did not participate in the hearing before the respondent in the affidavit filed in support of the present writ petition. 6. Though an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a period of three months thereafter. Needless, to state the petitioner shall pre-deposit the amounts as is required under the Provisions of the Tamil Nadu Value Added Tax Act, 2006 for entertaining the appeal. 8. While passing such order, the Appellate Commissioner shall also keep in mind the Circular No.05 of 2021 issued by the Commercial Tax Department, Tamil Nadu on 24.02.2021. It is needle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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