2016 (7) TMI 369

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..... oth. By consent, the writ petition itself is taken up for final disposal. 2. The petitioner, who is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax, 2006 (hereinafter called the Act), has filed this writ petition challenging the order of assessment dated 31.7.2014 as well as the order rejecting the petitioner's petition under Section 84 .....

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..... 14, he proceeded to frame the assessment ex parte stating that the petitioner has not filed their objections. The approach of the respondent is not proper, since the Assessing Officer should have either accepted the request for adjournment or should have rejected the same, intimated the petitioner and thereafter proceeded to frame the assessment. However, the petitioner filed a petition under Sect .....

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..... id Rules. 7. From the para wise remarks given by the respondent to the various contentions raised in the affidavit filed in support of the above writ petition, it is relevant to take note of the stand taken by the respondent to the ground raised by the petitioner in ground No.4. In ground No.4 of the affidavit, the petitioner has stated that the respondent ought to have seen that when both monthl .....

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