9911796707
TMI Blog2016 (10) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... modkumar Chopda, learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondents. 2. The petitioner-Company, which is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax, 2006 (hereinafter referred as "the TNVAT Act") and the Central Sales Tax Act, 1956 (hereinafter re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on post purchase / sales. 6. The petitioner submitted their representation on 26.10.2015 and a sworn statement was also recorded on 18.01.2016. Personal hearing notice was issued to the petitioner on 29.02.2016, wherein, the respondent referred to the request made by the petitioner, on 18.01.2016, for providing purchase bills, so that the respondent can furnish the details. The respondent did no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order, that too, in the last three paragraphs. Though, the respondent has recorded the statement made by the petitioner for furnishing the copies of the bills, the respondent proceeded to frame the Assessment, stating that in spite of sufficient opportunity, the petitioner did not utilize the opportunity. The petitioner has stated before this Court that the Bill No.12, dated 09.04.2013 does not re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter is remanded to the respondent for fresh consideration and shall obtain copies of those bills, which the petitioner relies upon. Thereafter, the petitioner shall be given 15 days time, to file objections and then, after affording an opportunity of personal hearing to the petitioner, the respondent shall re-do the Assessment in accordance with law. There is no order as to costs. Consequently, c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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