2.The petitioner who is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (TNVAT Act) is aggrieved by an order of assessment under the said Act passed by the respondent for the financial year 2013-14. To the notice dated 14.01.2016, the petitioner had submitted their objections. The respondent on going through the objections opined that the petitioner has not furnished the breakup details of reversal to be examined and therefore rejected the objections and confirmed the proposal in the notice dated 14.01.2016. The petitioner immediately filed a petition under Section 84 of the TNVAT Act on 18.05.2016 which has been delivered in the office of the respondent on the very same day as per the endorsement in the letter delivery book. Though the petition is pending as on date, the respondent has issued a recovery notice dated 24.05.2016 and addressed the same to the petitioner's bankers. If in the opinion of the respondent, breakup details are required nothing prevented the respondent to direct the dealer to appear in person and produce the breakup details. If such procedure had been adopted by the respondent which in my view is a reasonable procedure, the present litigation itself could have been avoided. In any event, the petitioner has filed a petition under Section 84 of the TNVAT Act on 18.05.2016. Therefore, the respondent should consider the same, afford an opportunity of personal hearing to the petitioner, go through the breakup details and then re-do the assessment in accordance with law.
