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TMI Blog2016 (4) TMI 1061X X X X Extracts X X X X X X X X Extracts X X X X ..... by the petitioner the respondent therein preferred a Writ Appeal but the Division Bench has not granted any interim order in the Writ Appeal - Held that:- in view of the judgment of this court in the case of Althaf Shoes (P) Ltd., Vs. Assistant Commissioner (CT), Valluvarkottam Assessment Circle, Chennai - 6 [2011 (10) TMI 567 - Madras High Court], it is clear that the issue involved in the presen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner that it is a registered Dealer under the TNVAT Act, 2006 and an Assessee on the file of the respondent. The petitioner is doing business in Tea and the monthly returns in Form-I filed by the petitioner were accepted every month and after 12 months, the assessment deems to have been completed in accordance with Section 22(2) of the Act. The notice under Section 27 of the Act was issued on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent confirmed the proposal as it is, without taking note of the reply and the copy of the judgment sent by the petitioner, stating that the petitioner had not furnished the list of purchasing Dealers with TIN Number before the Audit Officers. The learned counsel appearing for the petitioner submitted that this Court had repeatedly held that the Assessing Authority being a quasi judicial authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chennai - 6], the respondent therein preferred a Writ Appeal in W.A.No.2123 of 2013. Further, the learned Additional Government Pleader fairly submitted that the Division Bench has not granted any interim order in the Writ Appeal. 4. On a perusal of the judgment reported in (2012) 50 VST 179 [Althaf Shoes (P) Ltd., Vs. Assistant Commissioner (CT), Valluvarkottam Assessment Circle, Chennai - 6], ..... X X X X Extracts X X X X X X X X Extracts X X X X
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