GREEN LABS INDIA Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) Heard Mr.S.Sivakumar, learned Senior Counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate appearing on behalf of the respondent/ Department. With consent of the learned counsel on either side, the writ petition itself is taken up for final disposal.

(2.) The petitioner is a registered dealer under Tamil Nadu Value Added Tax Act, 2006 [hereinafter called as the TNVAT Act ]. He is engaged in the business of buying and selling of ply woods.

(3.) The petitioner has challenged the assessment order dated 31.03.2015 for the assessment year 2012-13 mainly on two grounds. Firstly on the ground that it is in violation of the principles of natural justice as the petitioner was not granted clear 15 days time to submit its objection. Second ground of challenge is by stating that the purchases effected from Tvl.Akash Modular Furnitures whose certificate of registration was cancelled with effect from 31.05.2011 and the cancellation of their registration being done with retrospective effect is now put against the petitioner.