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2018 (7) TMI 2018

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..... itioner was not considered. Furthermore, an opportunity of personal hearing was not granted. While completing the assessment, the respondent stated that the petitioner did not file copies of Annexure I, bill copies and Annexure II for verification. There was no such direction or proposal in the notices respectively dated 04.4.2018 and 12.4.2018, which referred to only Annexure II of the other end .....

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..... ader accepts notice for the respondent. Heard both. By consent, the writ petitions are taken up for joint disposal. 2. The petitioner is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006. The petitioner is aggrieved by the revision of assessment made by the respondent for the years 2012-13 and 2013-14. 3 .....

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..... y documents, based on which, the revision was proposed. However, the request of the petitioner was not considered. Furthermore, an opportunity of personal hearing was not granted. While completing the assessment, the respondent stated that the petitioner did not file copies of Annexure I, bill copies and Annexure II for verification. There was no such direction or proposal in the notices respectiv .....

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..... the petitioner to submit their objections. On receipt of the objections, the respondent shall afford an opportunity of personal hearing to the petitioner and redo the assessment in accordance with law. No costs. Consequently, the connected WMPs are closed. 30.7.2018 Internet : Yes To The State Tax Officer, Nagapattinam Assessment Circle, Commercial Taxes Building, Court Campus, Vell .....

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