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2016 (9) TMI 1515

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..... submitted a three page objections on 5.2.2016, to the pre-assessment notice dated 19.1.2016. Considering the fact that the petitioner has been regularly and promptly paying the tax, this Court is of the view that one more opportunity be granted to the petitioner to appear before the Assessing Officer and place all materials. However, that would be with certain conditions - Accordingly, the pet .....

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..... ioner (CT), Avadi Assessment Circle, who passed the impugned order. With the consent of the learned counsel appearing on either side, the Writ Petition itself is taken up for final disposal. 2.The petitioner is a registered dealer on the file of the respondent under the provisions of Tamil Nadu Value Added Tax Act, 2006 [TNVAT Act] and Central Sales Tax Act, 1956 [CST Act]. In this Writ .....

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..... sessing Officer who passed the impugned order would state that there was an excess quantity in respect of the CForms produced by the petitioner, and therefore it is submitted that the respondent was justified in completing the assessment in the manner as mentioned therein. 5.After considering the factual position, it is clear that there is some factual discrepancy in the matter, which th .....

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..... yment shall be effected within a period of two weeks from the date of receipt of a copy of this order. On effecting payment, the petitioner is granted another two weeks time to file a petition under section 84 of the Act, setting out his contentions and submit the same along with the copies of the records, Books of Accounts, etc. to the Assessing Officer. On receipt of the same the Assessing Offic .....

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