9911796707
TMI Blog2024 (3) TMI 790X X X X Extracts X X X X X X X X Extracts X X X X ..... ciples of natural justice or not - petitioner failed to respond to the show cause notice or avail of an opportunity of personal hearing - Validity of assessment order - HELD THAT:- The documents on record include the show cause notice dated 23.02.2023. The said notice offered a personal hearing to the petitioner. Therefore, the respondents cannot be faulted for the petitioner failing to avail of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of receipt of a copy of this order - Petition disposed off by way of remand. - Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr.P.Rajkumar For the Respondents : Mr.C.Harsha Raj, Additional Government Pleader (T) ORDER An assessment order dated 27.04.2023 is the subject of challenge. 2. The petitioner was a registered dealer under the Tamil Nadu Value Added Tax Act, 2006 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r submits that the entire demand of Rs. 4,52,341/-, which includes tax, interest and penalty, was recovered from the petitioner's bank account pursuant to an order of assessment. 4. Mr.C.Harsha Raj, learned Additional Government Pleader, accepts notice for the respondents. He points out that the petitioner failed to respond to the show cause notice or avail of an opportunity of personal hearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce solely with a view to provide an opportunity to the petitioner. 6. For reasons set out above, the impugned assessment order is quashed and the matter is remanded for reconsideration. The petitioner is permitted to submit a reply to the show cause notice dated 23.02.2023 within a period of two weeks from the date of receipt of a copy of this order. Upon receipt thereof, the assessing officer is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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