9911796707
TMI Blog2007 (2) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... rds of the respondent in CST. 641959/2003-04 and quash the order dated November 8, 2006 passed therein. The Writ Petition No. 5384 of 2007 has been filed for the issuance of a writ of certiorari to call for the records of the respondent in TNGST. No. 2023076/04-05 and quash the order dated November 8, 2006 and direct the respondent herein to follow the orders of the Appellate Assistant Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nadu general sales tax 2003-04 respectively. That orders were carried on appeal by the petitioner-assessee before the first appellate authority in Appeal Nos. CST 48/2005 and A.P. No. 205/2005 TNGST 2003-04 respectively. In the meantime, by exercising the power under section 16 of the TNGST Act read with section 9(2) of the Central Sales Tax Act, 1956, again revised assessment orders have been pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntended on behalf of the petitioner that the entire controversy is now settled by the appellate authority by their orders dated October 27, 2006, which were served on the petitioner on November 14, 2006. Hence the impugned orders which revised the revision orders cannot be legally sustainable and have to be set aside. I have heard the argument of the learned counsel for the petitioner and also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed orders would not have been passed and orders would have been passed after taking into consideration the appellate authority order. In such circumstances, I am of the view that the impugned revised assessment orders can be set aside and the petitioner can be given an opportunity to place the appellate orders dated October 27, 2006. Hence the impugned orders are set aside with a direction to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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