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2012 (6) TMI 761

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..... es), ORDER :- P.P.S. JANARTHANARAJA J.- With the consent of both sides, the writ petition itself is taken up for final disposal at the admission stage. The petitioner has filed the above writ petition seeking to issue a writ of certiorarified mandamus to call for the records on the files of the respondent herein in Assessment No. TNGST. 0922304/2005-06 dated May 18, 2012, quash the s .....

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..... sales tax along with copy of form XXXVII-A certificates (15 numbers). After verification of the same, the respondent has issued notice dated June 11, 2008 calling for explanation with regard to the accounts and the details produced by him. The petitioner has filed objection and other details on June 20, 2008 along with explanation to the respondent. But on December 4, 2008, the respondent has issu .....

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..... d December 30, 2008 elaborately with the details of the purchase of the materials used in the work orders to the notice issued on December 4, 2008. Without considering the same, the respondent passed the impugned assessment order stating that the petitioner has not replied to the notice dated October 30, 2008. But, no such notice was sent to the petitioner. Hence, the impugned order passed by the .....

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..... ctions dated December 28, 2008 and December 30, 2008 elaborately with the details of the purchase of the materials used in the work orders to the notice issued on December 4, 2008. But without considering the same, the respondent has passed the impugned assessment order, which amounts to violation of the principles of natural justice. Considering the facts and circumstances of the case and in the .....

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