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TMI Blog2019 (3) TMI 1211X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of tax under the Tamil Nadu Value Added Tax, 2006, since they are carrying on the business of blasting of explosives, which is totally exempted from tax as per the notification dated 05.03.2004 and 26.09.2006 issued by the Commissioner of Commercial Taxes. According to the petitioner, since his business has been exempted from payment of tax, they did not file any annual returns before the second respondent. It is also their case that the managing partner, who is the husband of the deponent to the affidavit in this writ petition, was seriously ill and he was not incharge of the day to day affairs of the partnership business and was not in a position to respond to the notice received from the second respondent. According to the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent with the provision of the TNVAT Act, 2006, it is their case that the said notifications are binding on the respondents. According to the learned counsel for the petitioner, since sufficient opportunity was not given to the petitioner by the second respondent, all these factors were not considered by the second respondent in the impugned assessment order. The learned counsel appearing for the petitioner also drew the attention of this Court to the Hon'ble Division Bench of this Court in the case of G.V.Cotton Mills (P) Ltd., Vs.The Assistant Commissioner in W.A.(MD) Nos.234 to 240 of 2015, wherein the Hon'ble Division Bench has held that even if the objections were not given to the pre-assessment notice, the assessing officer sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e show cause notice was sent by the second respondent and therefore, it is their case that objections could not be submitted to the second respondent only for the said reason. Even though the second respondent in their show cause notice has offered the petitioner the right of personal hearing, they have not issued separate notices fixing the date of personal hearing. 8.The Hon'ble Division Bench judgment of this Court cited by the learned counsel appearing for the petitioner is squarely applicable to the facts of the instant case. Further the objections raised by the petitioner in this writ petition that they are exempted from payment of tax is a vital issue which has to be gone into by the second respondent before passing the final or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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