LAWS(MAD)-2011-6-636

KUMAR MOTORS Vs. ASSISTANT COMMISSIONER (CT)

Decided On June 16, 2011
KUMAR MOTORS Appellant
V/S
ASSISTANT COMMISSIONER (CT) Respondents

JUDGEMENT

(1.) Heard the learned Counsel appearing for the Petitioner and the learned Government Advocate, appearing for the Respondent.

(2.) At this stage of the hearing of the writ petition, the learned Counsel appearing for the Petitioner had submitted that the documents, sought for by the Petitioner, had been furnished to the Petitioner, by the Respondent, on 24.5.2011. Therefore, the impugned order passed by the Respondent, on 2.2.2011, may be set aside and an opportunity be given to the Petitioner to file its objections to the notice, dated 8.11.2010, issued by the Respondent, under the relevant provisions of the Tamilnadu General Sales Tax Act, 1959, in respect of the assessment year, 2002-2003.

(3.) The learned Counsel appearing on behalf of the Petitioner had further submitted that the Petitioner may be permitted to file its objections, within a specified period and the Respondent may be directed to pass an appropriate order, after considering the objections raised by the Petitioner and after an opportunity of hearing is given to the Petitioner.