9911796707
TMI Blog2015 (12) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... ter remanded back - Decided in favour of assessee. - W. P. No. 23824 of 2015, M. P. Nos. 1 & 2of 2015 - - - Dated:- 29-10-2015 - R. Mahadevan, J. For the Petitioner : Mr. R Sivaraman For the Respondent : Ms. N Mala, AGP (P) ORDER Heard the learned counsel for the petitioner and Ms.N.Mala, learned Additional Government Pleader (Puducherry) for the respondents and with their consent, the main writ petition is taken up for disposal. 2. This writ petition is filed challenging the order of the 1st respondent dated 24.10.2014 for assessment year in CST/2013-14 and the consequential order of the 2nd respondent dated 29.06.2015 and to direct the 1st respondent to issue the pre-assessment notice and grant opportunity of pers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment notice itself was not issued before passing the assessment order and also stating the reason of his ill health, prayed for setting aside the ex parte order of assessment. Further, according to him, the petitioner is having all C Forms and filed along with the appeal amounting to ₹ 13,41,583/- for claiming concessional rate of tax which was arrived by the 1st respondent on 24.10.2014 as taxable turnover in the ex-parte assessment order and he would further urge that if the forms were to be considered, the total taxable turnover comes to nil. 5. Besides, according to the learned counsel for the petitioner, without considering the sufficient cause and submissions raised in the appeal, the 2nd respondent, dismissed the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... discharged his duties by confirming the proposition in the pre-assessment notice and issued final assessment order on 24.10.2014. Further, She would submit that since the appeal has been filed belatedly, the 2nd respondent has rightly rejected the appeal. 8. At this juncture, it is the contention of the learned counsel for the petitioner that no pre-assessment notice was served on the petitioner. In reply, the learned Additional Government Pleader submitted that the said notice was despatched by post on 12.08.2014 itself. 9. The learned counsel for the petitioner also invited the attention of this Court to the decision rendered by this Court in similar circumstances in W.P.No.13846 of 2015, wherein this Court has held as follows:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set aside and the matter is remitted back to the assessing authority for fresh consideration. The petitioner shall file necessary objections along with all the documentary evidences, within a period of two weeks from the date of receipt of a copy of this order and on such filing, the authority concerned shall consider the same and pass appropriate orders on merits and in accordance with law, within a period of six weeks thereafter, after affording an opportunity of personal hearing to the petitioner. If the petitioner fails to comply any of the directions, it is open to the respondent to pass appropriate orders. 10. As far as the present case is concerned, the petitioner herein has also paid the mandatory pre-deposit amount, however, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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