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TMI Blog2016 (10) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment years, though the petitioner had filed separate objections for all the assessment years. Thus, the impugned orders are held to be one without any reasons and outcome of a total non application of mind. These are good and sufficient reasons to interfere with the impugned orders - petition allowed - matter remanded for fresh consideration after giving an opportunity of being heard - decided in favor of petitioner. - Writ Petition Nos.33889 to 33892 of 2016 & WMP.Nos.29213 to 29216 of 2016 - - - Dated:- 27-9-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr.S.Sivakumar For the Respondent : Mr.S.Kanmani Annamalai, AGP ORDER Mr.S.Kanmani Annamalai, learned Additional Government Pleader accepts notice for the res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e factual submissions, the petitioner stated as follows : (i) Reeling machine were purchased during 2009 and were continually used for producing hank yarn; (ii) Monthly VAT returns and VAT audit reports were submitted without any deviations and we have reported only the actual purchase and sales. (iii) Quarterly hank yarn packing return to the Regional Textile Commissioner, Coimbatore submitted regularly. (iv) In spite of our request and submission of branch certificate Unit II, the Enforcement Officials of Commercial Tax Department have not inspected our Unit II where reeling machine scrap and other were kept during the time of inspection on 5.1.2016. If they would have inspected Unit II, this suspicion about hank yarn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, their objections were overruled and the proposal was confirmed. 7. A copy of the sworn statement recorded from the Managing Director of the petitioner by the officials of the Enforcement Wing on 5.1.2016 was produced before this Court, from which, it is seen that the petitioner has not accepted that they have not dealt with hank yarn. But, what they stated is that there was some clerical error committed by the staff and they are ready to produce other contemporaneous records to establish the same. 8. In the typed set of papers, the petitioner enclosed documents to show that hank yarn sales returns were submitted to the Assistant Director of Textiles, Government of India, for the relevant period. Though the officials of the Enf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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