ROYAL AUTO AGENCIES Vs. STATE TAX OFFICER

JUDGEMENT

(1.) The petitioner company in all the writ petitions is the dealer in two wheeler spares. The petitioner company was registered under Tamilnadu VAT Act and the petitioner company has filed returns in respect of business transaction regularly. The enforcement wing of the Department conducted an inspection in the place of the business on 12.08.2014 and obtained a statement from the husband of the Proprietrix of the company.

(2.) Based on the statement, pre-revision notice was issued. The petitioner was directed to submit reply. But however, the petitioner has not submitted any objections and accordingly, assessment orders were passed by the respondent, which are under challenge in the writ petitions.

(3.) According to the learned counsel for the petitioner, the petitioner has orally sought permission for filing objections, but, the same was not granted. Further more, the petitioner was not given an opportunity of personal hearing and therefore, the order is in violation of principles of natural justice.