TVL. MURUGESA DAIRY FOODS Vs. THE ASSISTANT COMMISSIONER

JUDGEMENT

(1.) The petitioner is the dealer in Butter and Ghee and an assessee under TNVAT Act. For the assessment year 2012-2013, the petitioner reported a total and taxable turnover of Rs. 4,99,54,775/- and Rs. 1,87,27,200/- respectively and paid the tax. For the assessment year 2013-2014, the petitioner reported a total and taxable turnover of Rs. 6,16,75,690/- and Rs. 2,39,88,390/- respectively and paid the tax. Pursuant to the scrutiny of the assessment, certain defects were found and notice dated 19.03.2015 was issued. The defects were based on the web report. Since the petitioner was not well and was undergoing treatment, he did not file any objection to the same and the respondent passed a final assessment order dated 11.05.2015. In the writ petitions filed by the petitioner in W.P.(MD).No.8796 of 2015, this Court, by order dated 29.06.2015, had set aside the final order and remanded the matter back to the respondent for the purpose of giving one more opportunity to the petitioner to submit his objection along with the records. It appears that pursuant to the direction, the petitioner submitted his objection dated 07.07.2015 to the respondent. On receipt of the objection, the respondent issued the summons dated 23.09.2015 and 13.05.2016. It is the contention of the petitioner that he had appeared along with the documentary evidence before the respondent, but without considering the objection, final order dated 23.062016 was passed. Aggrieved over the impugned order dated 23.06.2016, on the ground of principles of natural justice, the petitioner is before this Court.

(2.) Per contra, the learned Additional Government Pleader appearing for the respondent vehemently contended that the respondent complain of violation of principles of natural justice and therefore, ample opportunity was given to the petitioner. Pursuant to the order of this Court dated 29.06.2015, two summons were sent and opportunity was given to the petitioner. Yet he had not filed objection and therefore, the impugned order is passed. Hence, it is the contention of the learned Additional Government Pleader that the writ petitions are not sustainable and the petitioner has to approach the appellate authority and the writ petitions have to be dismissed.

(3.) Heard both sides.