OJUS POWER TECHNOLOGIES PVT LTD , REP BY ITS MANAGING DIRECTOR - RAM SAMPATHKUMAR Vs. ASSISTANT COMMISSIONER (CT), HOSUR

JUDGEMENT

(1.) Heard M/s.R.Hemalatha, learned counsel appearing for the petitioner and M/s.Narmadha Sampath, learned Special Government Pleader appearing for the respondent accepting notice on behalf of the respondents. With the consent on either side, the writ petitions were taken up for disposal.

(2.) The petitioner is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act (TNVAT Act) and the Central Sales Tax Act (CST Act). In these writ petitions, the Petitioner challenges the impugned assessment orders dated 31.08.2017 for the year 2013-14 to 2016-17. The only ground on which the impugned orders are challenged is by contending that the petitioner's objections dated 10.06.2017 and 11.06.2017 respectively, though received by the Assessing Officer has not been taken note of and the assessment has been completed stating as if no objections have been received.

(3.) Learned Special Government Pleader accepted notice and requested for pass over so as to enable her to get written instructions from the officials. Accordingly, one of the official by name M/s.Priya has sent an Email to the learned Special Government Pleader, wherein apart from things, it has been stated that no objections were reportedly filed by the dealers and no such material records are available in the files.