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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 ..... T T.S.SIVAGNANAM,J Mr.V.Haribabu, learned Additional Government Pleader accepts notice for the respondent. Heard both. By consent, the writ appeal itself is taken up for final disposal. 2. This writ appeal is filed questioning the correctness of the order passed in W.P.No.8630 of 2017 dated 18.4.2017. 3. In the said writ petition, the appellant challenged the order of assessment dated 06.3.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revision notice dated 06.2.2015 was sent by the Assessing Officer to the appellant by registered post and it was stated to have been received by somebody. Since the appellant did not respond to the said revision notice, the Assessing Officer confirmed the proposal therein, held that the transaction is liable to be taxed at 14.5% and also imposed penalty under Section 27(3)(c) of the TNVAT Act. 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been received, the appellant could not state that there had been a violation of the principles of natural justice or for that matter Rule 19 of the said Rules was violated. Therefore, the said writ petition was disposed of granting liberty to the appellant to file an appeal before the Appellate Authority. 8. After hearing the learned counsel for the parties and perusing the material papers on re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remains a paper order, since the Department has been dragged 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. 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 reason ..... X X X X Extracts X X X X X X X X Extracts X X X X
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