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TMI Blog2019 (3) TMI 1214X X X X Extracts X X X X X X X X Extracts X X X X ..... , even without furnishing a copy of the documents pertaining to the alleged purchase from Sri Sai Industries, Anandhapur or any other documentary proof to prove the said purchase. The second respondent has passed the impugned assessment order, without applying his mind to the reply, dated 18.01.2017 objectively. It has been consistently held by this Court that sufficient opportunity must be granted to the assessee before any assessment order is passed - But, in the instant case, even though, the specific request was made for production of proof for the said alleged purchase made by the petitioner from Sri Sai Industries, Anandhapur. The said proof has neither being given to the petitioner nor the second respondent has sent any reply to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, they had asked the respondent to produce documents pertaining to the alleged purchase made by the petitioner from Sri Sai Industries, Anandapur. Eventhough, a specific request has made, the respondent failed to furnish the documents sought for by the petitioner, but, instead went ahead and passed the impugned assessment order by the second respondent, dated 03.03.2017. 4. It is also a case of the petitioner is that they had failed to pay the monthly returns alongwith the compounding fees for belated filing along with interest. Aggrieved by the impugned assessment order, the instant Writ Petition has been filed. 5. Heard Mr.B.Rooban, learned counsel for the petitioner and Mr.M.Jeyakumar, learned Additional Government Pleader for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l under Section 51 of the TNVAT Act, 2006. 10. Admittedly, in the instant case, the petitioner by his reply, dated 18.01.2017 to the pre-revision notice, dated 27.09.2016 had categorically denied the alleged interest purchaser from Sri Said Industries, Anandapur and they have also requested for copies of the documents pertaining to the alleged purchase from the second respondent. Eventhough, these objections were received by the second respondent, even without furnishing a copy of the documents pertaining to the alleged purchase from Sri Sai Industries, Anandhapur or any other documentary proof to prove the said purchase. 11. The second respondent has passed the impugned assessment order, without applying his mind to the reply, dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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