9911796707
TMI Blog2016 (11) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is an observation that in spite of a lapse of 46 days, the petitioner has not submitted his reply to the show cause notice. However, one important fact, which was lost sight of by the respondent is that the petitioner made a request for furnishing of copies of documents, which were seized by the officials of the Enforcement Wing. Therefore, without furnishing the copies sought for by the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006, has filed these writ petitions challenging the assessment orders for the years 2009-10 to 2015-16. 3. The facts leading to filing of these writ petitions are that a surprise inspection was conducted in the place of business of the petitioner by the officials of the Enforcement Wing on 26.7.2016 and during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng a writ petition in W.P.No.33686 of 2016 on 16.9.2016 for return of the cheques seized from the petitioner by the officials of the Enforcement Wing. The said writ petition was heard and disposed of by an order dated 26.9.2016 by referring to the earlier decisions wherein this Court held that the officials of the Enforcement Wing are not entitled to collect cheques from the assessees during the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the cost of making such copies. The impugned orders could have been passed only after affording an opportunity to the petitioner. 7. In the impugned orders, there is an observation that in spite of a lapse of 46 days, the petitioner has not submitted his reply to the show cause notice. However, one important fact, which was lost sight of by the respondent is that the petitioner made a request for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ought for by the petitioner, within a period of two weeks from the date of receipt of a copy of this order. After receiving copies, the petitioner shall submit their objections within 15 days therefrom and thereafter, an opportunity of personal hearing shall be afforded and the assessment shall be redone by the respondent in accordance with law. No costs. Consequently, the above WMPs are closed. X X X X Extracts X X X X X X X X Extracts X X X X
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