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2012 DIGILAW 3604 (MAD)

Ashok Granites Ltd. rep. by its Director D. Krishnan v. Assistant Commissioner (CT) Arisipalayam Assessment Circle, Salem

2012-08-16

M.JAICHANDREN

body2012
Judgment :- 1. Heard the learned counsel for the petitioner, as well as the learned counsel appearing for the respondent. 2. At this stage of the hearing of the writ petition, the learned counsel appearing on behalf of the petitioner has submitted that the impugned notice, dated 27.07.2012, had been issued, by the respondent, without the assessment order, in C.S.T.No.425424/2008-09, dated 15.11.2011, having been served on the petitioner. 3. The learned counsel appearing on behalf of the respondent has submitted, on instructions, that the assessment order, in C.S.T.No.425424/2008-09, had not been served on the petitioner, till date. 4. In view of the submission made by the learned counsel appearing on behalf of the respondent, the respondent is permitted to serve the assessment order, in C.S.T.No.425424/2008-09, dated 15.11.2011, on the petitioner. On service of the said order, it will be open to the petitioner to challenge the same, if so advised, in the manner known to law. Therefore, the impugned notice, dated 27.07.2012, stands set aside. 5. The writ petition is ordered accordingly. No costs. Consequently, connected miscellaneous petition is closed.