2014 (9) TMI 905

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..... ppears to have been passed on those mismatched entries, this Court is of the view that the petitioner should be afforded with an opportunity of personal hearing to place before the first respondent the clarification dated 03.06.2014 issued by the Assistant Commissioner of Commercial Taxes, Dindigul. - Accordingly, without setting aside the impugned proceedings, the matter is remanded back to the f .....

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..... h several grounds have been raised by the learned counsel for the petitioner, this Court is of the view that those grounds cannot be adjudicated in a writ petition. However, the learned counsel for the petitioner invited the attention of this Court to the specific stand taken by the petitioner in reply to the show-cause notice stating that with regard to mismatched entries, they are in possession .....

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..... after the impugned order of assessment. Since the assessment appears to have been passed on those mismatched entries, this Court is of the view that the petitioner should be afforded with an opportunity of personal hearing to place before the first respondent the clarification dated 03.06.2014 issued by the Assistant Commissioner of Commercial Taxes, Dindigul. 4. Accordingly, without setting a .....

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