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TMI Blog2016 (10) TMI 1001X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment should be redone and the petitioner should be afforded an opportunity of personal hearing, moreso, when the petitioner would now take a stand that they have received C-Forms from their clients who are all registered dealers. In the impugned order, the respondent has not disputed the fact that the petitioner's clients are registered dealers in other States. Further, the petitioner has que ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anmani Annamalai, learned Additional Government Pleader accepting notice for the respondent. With the consent of the learned counsel appearing on either side, the Writ Petition itself is taken up for hearing. 2. The petitioner who is the registered dealer under the provisions of the Tamil Nadu Value Added Tax, 2006 [TNVAT Act] and Central Sales Tax Act, 1956 [CST Act], has come forward with thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the dealer. It is not known as to why the respondent has taken such a hurried action in the matter. The first notice issued by the respondent was on 05.07.2016, for which the petitioner had submitted a reply on 25.7.2016, among other things, by stating that all their clients are registered with the Department and are contractually bound to issue C-Forms and they have been advised that non-s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... satisfy the legal requirements. In fact in respect of revision of assessment under the CST Act, the petitioner has filed an appeal before the Joint Commissioner (CT) Appeal, Chennai, and the Appeal is pending. 7. Considering the manner in which the impugned order has been passed, this Court is of the view that the assessment should be redone and the petitioner should be afforded an opportunity ..... X X X X Extracts X X X X X X X X Extracts X X X X
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