2015 (4) TMI 391

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... date also, the petitioner did not appear. Therefore, the authority proceeded to examine the objections and passed the impugned assessment orders. Therefore, it is not a case of violation of principles of natural of justice. But, it is a case where the petitioner failed to avail the opportunity granted. Therefore, on this ground, the petitioner cannot be permitted to bypass the appellate remedy available under the Act. Further, notices issued to the petitioner itself were under Section 22(4) of Act, wherein, the authority came to the conclusion that the returns filed by the petitioner were incomplete and incorrect. Therefore, before proceeding to assess the petitioner in best of its judgment, notices were issued. In such circumstances, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nment for the personal hearing fixed by the authority. The request made by the petitioner was accepted and the personal hearing was adjourned. Even on the adjourned date, the petitioner did not appear before the authority. Therefore, the authority proceeded on the basis of the written objections and confirmed the proposal given in the notice and has demanded the balance tax payable. Challenging the orders on demand, these writ petitions have been filed. 2.The learned senior counsel for the petitioner would submit that in terms of Section 22(2), the petitioner is deemed to have been assessed on 30.6.2012 and if at all, when the proceedings are re-opened invoking the power under Section 25 of Tamil Nadu Value Added Tax Act, the question o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the respondent is in violation of principles of natural justice. 6.Both the issues are inter connected. The facts of the case would reveal that the petitioner was afforded an opportunity and notice was issued under Section 22(4) of the TNVAT Act and the petitioner was also given an opportunity to file their objections and date was also fixed for personal hearing. The petitioner filed their objections, but, did not appear on the date fixed for personal hearing and the petitioner sought for adjournment on the ground that the sales tax practitioner was not available. The request made by the petitioner was accepted and the fresh date was assigned and even on that date also, the petitioner did not appear. Therefore, the authority proceeded .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X