9911796707
TMI Blog2019 (3) TMI 1022X X X X Extracts X X X X X X X X Extracts X X X X ..... ler have been duly reported to the second respondent by the petitioner without any suppression. In the case of Assistant Commissioner (CT), Presently Thiruverkadu Assessment Circle, Kolathur, Chennai Vs. Infiniti Wholesale Limited [2016 (9) TMI 1431 - MADRAS HIGH COURT], is squarely applicable for the facts of the instant case. This Court is of the considered view that the respondents have violated the principles of natural justice by not considering the objections raised by the petitioner in the reply dated 26.07.2016 - the matter is remanded back to the second respondent for fresh consideration - petition allowed by way of remand. - W. P. (MD) No. 19504 of 2016 and W. M. P. (MD) No. 14067 of 2016. - - - Dated:- 6-3-2019 - Mr. Ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr.D.Muruganantham, learned Additional Government Pleader appearing for the respondents. 4.The learned counsel for the petitioner submitted that the petitioner has not suppressed any sales or purchase and all the sales and purchases have been reported to the second respondent. That being the case, for the fault of the other end seller, the petitioner has been penalized under the impugned assessment order. The learned counsel for the petitioner has relied upon the Judgment of the Hon'ble Division Bench of this Court in the case of Assistant Commissioner (CT), Presently Thiruverkadu Assessment Circle, Kolathur, Chennai Vs. Infiniti Wholesale Limited reported in [2017] 99 VST 341 (Mad) , which according to him, is identical to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and as seen from the reply, dated 26.07.2016 sent by the petitioner to the pre revision notice sent by the second respondent, it was made clear that the purchases made by the petitioner from the other end seller have been duly reported to the second respondent by the petitioner without any suppression. That being the case, the Judgment relied upon by the learned counsel for the petitioner in the case of Assistant Commissioner (CT), Presently Thiruverkadu Assessment Circle, Kolathur, Chennai Vs. Infiniti Wholesale Limited reported in [2017] 99 VST 341 (Mad), is squarely applicable for the facts of the instant case. The relevant portion of the aforesaid judgment is extracted hereunder:- ...To say the least, the show-cause notice iss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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