MAKERS PHARMA PRIVATE LIMITED Vs. ASSISTANT COMMISSIONER CT FAC EVENING BAZAAR ASSESSMENT CIRCLE CHENNAI

JUDGEMENT

(1.) HEARD the learned counsel appearing for the petitioner and the learned Special Government Pleader appearing for the respondent.

(2.) THE main contention of the learned counsel appearing on behalf of the petitioner is that the impugned order of assessment for the assessment year 2006-2007, had been passed, under the provisions of the Tamil Nadu Value Added Tax Act, 2006, without giving an opportunity of hearing to the petitioner, in spite of the representation made by the petitioner for an opportunity of personal hearing being given to the petitioner.