9911796707
TMI Blog2011 (11) TMI 610X X X X Extracts X X X X X X X X Extracts X X X X ..... order. The learned counsel for the petitioner would mainly contend that the petitioner in these petitions challenged the earlier assessment orders passed by the very same respondent by filing two writ petitions in W.P. (MD) Nos. 6794 and 6795 of 2007 (V. George Vincent v. Deputy Commercial Tax Officer, Nagercoil [2008] 14 VST 60 (Mad)) and this court allowed the writ petitions and set aside the impugned assessment orders therein directing the respondent herein to provide the copies of whatever documents he has in possession for passing the order impugned in the writ petitions to the petitioner within a period of two weeks and in the event of the second respondent (therein) is not in possession of any of the documents, the second respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the petitioner and as such, the petitioner cannot find fault with the respondent herein. The learned counsel for the respondent would further contend that the copies of the 300 odd bills, cheques and vouchers are not available with the respondent as the same were already seized by the Central Bureau of Investigation (CBI). It is contended that only after issuing the pre-assessment notice, the final orders of assessment are passed by the respondent/ authorities and such being the position, the petitioner cannot contend that he was not given any opportunity before passing the final orders. This court carefully considered the rival contentions put forward by either side and perused the entire materials available on record including the im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hose documents in accordance with law and thereafter, pass fresh assessment orders. No costs. Consequently, connected M.P. No. 1 of 2007 in both the writ petitions are closed. A reading of the abovesaid order makes it abundantly clear that this court directed the respondent herein to provide the copies of the documents, which were in the possession of the respondent and relied on by the respondent and further directed that in the event of non-availability of any document, the second respondent shall also intimate the same to the petitioner. It is seen that this court also directed him to furnish the list of documents which were not in his possession and also directed the respondent to give an opportunity to the petitioner to challenge t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rant violation of principles of natural justice as the petitioner was not at all afforded any opportunity before passing the impugned assessment orders. In view of the aforesaid reasons, this court is left with no other alternative except to allow the writ petitions and to set aside the impugned assessment orders. Accordingly, the writ petitions are allowed and the impugned reassessment orders in TNGST904954/1999-2000 and TNGST 904954/2000-2001 respectively dated July 9, 2011 are set aside. Consequently, the respondent is directed to conduct fresh enquiry for passing the assessment orders by affording opportunity to the petitioner by providing the copies of the documents to be relied on by the respondent herein. In the event of non-avail ..... X X X X Extracts X X X X X X X X Extracts X X X X
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