Chandan Paper Stores Vs Commissioner of Commercial Taxes
Date: August 23, 2023
Court: High Court
Bench: Madras
Type: Writ Appeal
Judge(s)/Member(s): S.S.SUNDAR, D.BHARATHA CHAKRAVARTHY
Subject Matter
Assessment order passed without hearing the appellant cannot be sustained
Summary
The case involves a writ appeal against an order passed by a learned Single Judge. The appellant, who is the proprietor of a business concern, had sought for compounding assessment under Section 3(4) of the Tamil Nadu Value Added Tax Act, 2006. The A…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This writ appeal is directed against the order of the learned Single Judge, dated 21.02.2022, passed in W.P.(MD) No.3728 of 2022. 2. The brief facts, which are necessary for the disposal of this writ appeal, are as follows: 2.1. The appellant is the proprietor of a business concern, by name, Chandan Paper Stores, in Tirunelveli. He is a re…