JAYAM GARMENTS Vs. STATE TAX OFFICER, TIRUPPUR

JUDGEMENT

(1.) This intra-court Appeal has been filed by the Assessee against the order dated 29.7.2020 passed by the learned Single Judge allowing the Writ Petition of the Assessee in W.P.No.8569 of 2020 (M/s.Jayam Garments v. The State Tax Officer) and directed the Assessing Authority to redo the assessment and complete the same on merits and in accordance with law after hearing the Petitioner within 3 months from the date of receipt of the order.

(2.) Finding a breach of principles of natural justice before passing the impugned order of assessment on 9.2.2017 which was passed in pursuance of the earlier notice dated 1.9.2016, the said order was passed by the learned Single Judge.

(3.) The learned counsel for the Appellant Mr.K.Ravi submitted before us that it was not a case of assessment of the whole turnover of the Assessee, but, the notice dated 1.9.2016 as well as the order dated 9.2.2017 both were never served on the Assessee in the contemporary period and that was the reason for the Assessee approaching this court by way of Writ Petition.