SELVAM ELECTRONICS Vs. COMMERCIAL TAX OFFICER, CUDDALORE

JUDGEMENT

(1.) The petitioner is aggrieved against the order of assessment dtd. 31/10/2016.

(2.) Heard the Learned Counsel appearing for the petitioner and the Learned Government Advocate appearing for the respondent.

(3.) The petitioner is a registered dealer under the Tamilnadu Value Added Tax Act, 2006. Originally, an order of assessment was made for the Assessment Year 2012-2013 and the petitioner challenged such assessment before the appellate authority. Upon hearing the parties, the appellate authority remanded the matter back to the respondent herein to pass fresh orders after verification of accounts and after providing an opportunity of personal hearing to the petitioner. Consequently, the respondent issued a notice on 3-102016, calling upon the petitioner to file the objections within 15 days of receipt of such notice and also to appear for personal hearing on 14/10/2016. The petitioner claims that the very notice dtd. 3/10/2016, was served on the petitioner only on 15/10/2016 and therefore, they were not in a position to appear for the personal hearing on 14/10/2016. However, the respondent passed the impugned order of assessment on 31/10/2016, stating that the petitioner did not file any objections and also not attended the personal hearing on the date fixed.