LAKSHMI WARPING & SIZING Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The petitioner company in all the writ petitions is the dealer in Cotton Hank Yarn. The petitioner company was registered under Tamilnadu VAT Act and filed returns in respect of business transaction. Originally pre-revision notice was issued by the respondent in respect of assessment year 2008-2009 to 2013-2014 dated 09.03.2015.

(2.) The petitioner sought for certain clarification under Section 48A of the Tamilnadu VAT Act. Thereafter, the respondent has issued revised pre-assessment notice dated 01.02.2018. The petitioner has filed his reply on 28.02.2018 and sought for one month time for getting further clarification from the higher authorities. However, the respondent, without waiting for clarification, passed the impugned order on 26.03.2018.

(3.) It is also submitted that by letter dated 18.06.2018 the Commissioner of Commercial Tax has issued clarification and directed the Assessing Officer to defer all further proceedings till the clarification is issued. But the impugned order came to be passed even before receiving clarification from the Head of the Department without affording personal hearing, which is under challenge before this Court.