9911796707
TMI Blog2017 (10) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... taken up for final disposal. 2. The petitioner is a Korean company registered under the provisions of the Tamil Nadu Value Added Tax Act (TNVAT Act) and the Central Sales Tax Act on the file of the respondent. In this Writ Petition, the petitioner has challenged two notices issued by the respondent demanding payment of tax of Rs. 60,38,152/- by notice dated 14.03.2017 and Rs. 98,34,537/-, by notice dated 30.03.2017. 3. The case of the petitioner is in a very narrow restricted campus. According to the petitioner, the amounts mentioned in both the notices are different, and the petitioner is at a loss to understand as to how a demand for the same period, within 15 days can increase from Rs. 60,38,152/- to Rs. 98,34,537/-. Further, it is su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for itself for return of the cheque on the ground of insufficient funds. The respondent in particular Managing Director Mr.Yongsuk Choi, s/o Baek Kyu Choi, is liable to be proceeded under the provisions of the Negotiatable Instruments Act. However, it appears that the respondent did not initiate such an action. 7. Be that as it may, the Court wanted to examine as to how the demands were raised and what is the basis of the demand. The Assessing Officer elaborately set out the facts and stated that the petitioner is in the habit of filing belated returns and she has assumed charge as the Assistant Commissioner (CT) of Sriperumbudur Assessment Circle from September 2014 and she has even visited the office of the petitioner and the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nless and until, the return is filed, the assessment cannot be completed. 11. The learned counsel for the petitioner submits that since the order of attachment of the bank account has already been lifted, he will instruct his client to file the return upto date within one week from today. This submission is placed on record. 12. After the return is filed by the petitioner upto the current period, within the time, the respondent shall issue a show cause notice to the petitioner and the authorised representative of the petitioner shall appear before the respondent, without seeking for any adjournment. During the personal hearing, the petitioner would be entitled to explain all the queries, if any, that may be raised by the Assessing Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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