ZIGMA TECHNOLOGIES INDIA PVT LTD Vs. ASSISTANT COMMISSIONER (CT)(FAC), BROUGH ROAD ASSESSMENT CIRCLE, ERODE

JUDGEMENT

(1.) Heard Mr.R.Senniappan, learned counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate is accepting notice for the respondent. With the consent on either side, these writ petitions are taken up for disposal.

(2.) The petitioner, who is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006, has challenged the assessment orders for the years 2014-2015 and 2015-2016. The main ground on which the impugned orders have been challenged is on the ground that it violates the principles of natural justice. On receipt of pre-revision notices dated 07.04.2017, the petitioner submitted a letter dated 12.06.2017 to the Assessing Officer requesting for adjournment. However, without taking into consideration the said representation, the impugned assessment orders have been passed stating that the petitioner has not filed objection to the pre-revision notices.

(3.) The learned Government Advocate appearing for the respondent, on instruction, submits that the Assessing Officer has received a letter dated 12.06.2017, but on account of transfer, the assessments have been completed. Since the impugned assessment orders have been passed based on mismatch, as culled out from the official website and on the alleged ground that the petitioner has effected purchases from registration certificate cancelled dealers, this is a case where the respondent should have furnished all details and given the assessee, adequate opportunity to file their objections. Thus, this Court is satisfied that the impugned assessment orders are in violation of principles of natural justice.