TVL BEST ALUMINIUM Vs. COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) Heard Mr.B.Rooban, learned counsel appearing for the petitioner and Mr.R.Karthikeyan, learned Additional Government Pleader appearing for the respondents.

(2.) In the earlier round of litigation on the subject matter, this Court by order dated 27.10.2015 in W.P(MD).No.19302 and 19303 of 2015 had passed this following order:-

(3.) Thereafter, notice of hearing was issued by the second respondent on 13.03.2017 to the petitioner to produce the connected records and details for the years 2013-2014 in support of his dispute within 15 days from the date of receipt of the said notice, failing which it was informed that orders would be passed with reference to the available records without any prior intimation. Since the petitioner did not response to the same, another notice dated 31.07.2017 was issued requesting the petitioner to produce the connected records, which he had claimed to have been submitted before this Court in W.P(MD).Nos.19302 and 19303 of 2015 on or before 10.08.2017. Further, he was permitted to avail the opportunity of being heard in person within 10 days from the date of receipt of copy of that notice.