VAT Assessment order cannon be passed on mere Presumptions

S.R. Paramasivam Vs Commercial Tax officer (Madras High Court) FULL TEXT OF THE JUDGMENT/ORDER of MADRAS HIGH COURT We have heard Mr.R.Senniappan, learned counsel for the appellant and Ms.G.Dhanamadhri, learned Government Advocate appearing for the respondent. 2. This writ appeal by the writ petitioner is directed against the order dated 01.12.2020 made in W.P.No.19219 of 2015. The said writ petition was filed by the appellant challenging the assessment order mainly on the ground that it is in violation of principles of natural justice in as much as the Assessing Officer did not look into the ...