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TMI Blog2018 (11) TMI 1357X X X X Extracts X X X X X X X X Extracts X X X X ..... ragged into litigation. Apart from that, the specific plea of the appellant is that they are entitled for exemption in terms of Entry 80 under Part B of the Fourth Schedule to the TNVAT Act. Appeal allowed - the Writ Court is modified by directing the appellant to treat the assessment order dated 06.3.2015 as a show cause notice and submit their objections within a period of 15 days from the date of receipt of a copy of this judgment - appeal allowed by way of remand. - Writ Appeal No.2438 of 2018 & CMP.No.19643 of 2018 - - - Dated:- 1-11-2018 - Mr.Justice T.S. Sivagnanam And Mrs.Justice V. Bhavani Subbaroyan For the Appellant : Mr.S.Sivakumar For the Respondent : Mr.V.Haribabu, AGP JUDGMENT T.S.SIVAGNANAM,J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be taxed at 14.5% and also imposed penalty under Section 27(3)(c) of the TNVAT Act. 6. The challenge to the said assessment order before the Writ Court was on the ground that the pre-assessment notice was not validly served on the appellant as per Rule 19 of the Tamil Nadu Value Added Tax Rules, 2007, that the person, who was stated to have received the letter, was not authorized to receive the same and that the sole proprietor of the appellant was preoccupied by the medical treatment given to his wife in Coimbatore since January 2015. The appellant would further state that on 15.3.2015, his son met with an accident, sustained head injuries and was admitted in the hospital in Coimbatore and that the appellant was unable to come over t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntitled for exemption in terms of Entry 80 under Part B of the Fourth Schedule to the TNVAT Act. Hence, we feel that this is a fit case where one opportunity can be granted to the appellant to go before the Assessing Officer. 10. For the above reasons alone, the writ appeal is allowed and the order dated 18.4.2017 passed by the Writ Court is modified by directing the appellant to treat the assessment order dated 06.3.2015 as a show cause notice and submit their objections within a period of 15 days from the date of receipt of a copy of this judgment. On receipt of the objections, the Assessing Officer shall afford an opportunity of personal hearing to the appellant and redo the assessment on merits and in accordance with law. No costs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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