9911796707
TMI Blog2017 (2) TMI 1334X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessing Officer appears to have levied tax with respect to defect No.10. Similarly in respect of Defect No.1, as pointed out in the Inspection report, the stand of the petitioner is that necessary documents were furnished. Therefore, having regard to this aspect, I am inclined to grant leave to the petitioner to file a petition under Section 84 of the TNVAT Act, 2006. Petition disposed off. - W.P.Nos.2595 to 2598 2017 and WMP Nos.2564 to 2567 of 2017 - - - Dated:- 3-2-2017 - Rajiv Shakdher, J. R. L. Ramani, Senior Counsel, for B. Raveendran for the petitioner. K. Venkatesh, Government Advocate, for the respondent. ORDER Issue notice. Mr.Venkatesh, accepts notice on behalf of the respondent. 2. With the consent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , would show that time, as sought for by the petitioner's authorised representative, was granted and it was indicated, quite clearly, that in case, the needful was not done, orders could be passed based on the available records. 7. Concededly, the petitioner company neither filed its objection nor additional documents. Consequently, the respondent/Assessing Officer vide orders of even date i.e., 22.12.2016, passed the impugned assessment orders. 8. Mr.R.L.Ramani, learned Senior Counsel, who appears for the petitioner company says that the impugned orders have been passed without, the respondent/Assessing Officer, granting sufficient opportunity to the petitioner company. Learned Senior Counsel further submits that the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner company to file an objections and/or additional documents. 12. In fact, time as sought for by the petitioner company was granted; final orders were passed only on 22.12.2016. Therefore, this submission of the learned Senior Counsel is unsustainable and therefore, is rejected. 13. As regards the other aspect, which is, that there was lack of application of mind. In so far as defect Nos.1 and 10 are concerned, the submission, prima facie, appears to be correct. In so far as defect No.10 is concerned, the learned Senior Counsel has taken me through the Inspection report, which is indicative of the fact that the documents with regard to sales return for the assessment years 2012-2013 to 2014-2015 were filed. In so far as the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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