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TMI Blog2021 (1) TMI 1051X X X X Extracts X X X X X X X X Extracts X X X X ..... r, viz., the first respondent had made a visit to the business premises and filed a report through e-mail dated 07.10.2020, annexing photographs, which showed that the entity was functioning and carrying on business in the same address. Therefore, the learned Writ Court held that there is no jurisdiction whatsoever to entertain the writ petition, as the delay between 2015 and the date of passing the order in the writ petition remained unexplained. That apart, the learned Writ Court found that the explanation, given by the appellant with regard to the delay, was factually incorrect. The order of assessment, which was impugned in the writ petition, was sent to two addresses and in respect of one of the addresses, the order of assessment w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 377; 2,30,915/- was paid and the balance payable is ₹ 13,50,848/-. Therefore, the case, as projected by the appellant, having been found to be false by the learned Writ Court, after directing an inspection to be conducted, we find there is no justifiable ground made out by the appellant to interfere with the order passed by the learned Writ Court. The pre-assessment notice was received by the dealer, the order of assessment was communicated to the dealer in the manner known to law. Further, the stand taken by the dealer that they are not carrying on business was found to be false, as could be seen from the inspection report submitted by the Assessing Officer pursuant to the interim direction granted by the learned Writ Court - ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her case of the appellant that his father, due to ill-health, had closed down the business and left for Rajasthan during the end of 2015. The appellant also had gone to his native place and he returned to Chennai during September, 2019 and on his return, found that his bank account, maintained with the Syndicate Bank, George Town Branch, Chennai, was freezed by the first respondent/Department. 7.The appellant would state that he was not served with any notice before passing the assessment order dated 10.09.2015, and the same is in violation of the principles of natural justice. Further, the appellant would state that the Department cannot proceed against him, as it is his father, who was running the business and he had closed down the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he stand taken by the appellant, had summoned records from the Department. The compilation dated 08.09.2020, which was filed in the writ petition, contains the copy of the statement recorded at the time of inspection on 20.10.2014. The statement showed that the appellant as well as his father were in the premises when the inspection was conducted. The compilation also contains acknowledgement of the receipt of the pre-assessment notice dated 11.06.2015, which was received by an individual, who has signed and affixed the seal of the said dealer. 12.The Writ Court also noted that the order of assessment dated 10.09.2015, which was impugned in the writ petition, has been returned with a postal endorsement returned . The Writ Court, furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is not clear as to who has signed the notice. Nevertheless, the seal of the dealer was affixed in the acknowledgement, which finds place in the compilation filed before the learned Writ Court. That apart, the order of assessment, which was impugned in the writ petition, was sent to two addresses and in respect of one of the addresses, the order of assessment was returned with the endorsement refused , which would mean that the order of assessment has been served in accordance with law and the Department cannot be faulted. That apart, due to the insistence of the appellant contending that the business was not carried on any longer ever since 2015, the learned Writ Court issued direction to the Assessing Officer to inspect the busi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6.During the course of hearing, the Court suggested to the learned counsel for the appellant that if the appellant is ready and willing to clear the entire tax arrear, the Court may be inclined to grant opportunity to the appellant to go before the Assessing Officer and file their objections. However, the learned counsel for the appellant had no instructions on this regard and continued to reiterate the submission made before the learned Writ Court and the grounds raised in the writ petition. 17.As pointed out earlier, the pre-assessment notice was received by the dealer, the order of assessment was communicated to the dealer in the manner known to law. Further, the stand taken by the dealer that they are not carrying on business was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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