C2H NETWORK P LTD Vs. ASSISTANT COMMISSIONER (CT)

JUDGEMENT

(1.) Heard Mr.P.Rajkumar, the learned counsel appearing for the petitioner and Mr.K.Venkatesh, the learned Government Advocate for the respondent.

(2.) At the very outset, it has to be pointed out that the present attempt of the petitioner is highly belated in challenging the order of assessment, under the provisions of the Tamil Nadu Value Added Tax Act (TNVAT Act, 2006) for the assessment year 2014-15, as the order was passed on 14.09.2015.

(3.) Considering the submissions of the learned counsel appearing for the petitioner, and taking note of the factual position that the assessment was revised based on the details culled out from the Official Website of the respondent/Department, this Court entertained the Writ Petition and directed the learned Government Advocate for the respondent to get instructions in the matter. Accordingly, the learned Government Advocate has got instructions from the respondent, and this Court heard the submissions of the learned counsel on either side and perused the materials placed on record.