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TMI Blog2017 (3) TMI 696X X X X Extracts X X X X X X X X Extracts X X X X ..... der dated 31.12.2016 is liable to be set aside for the purpose of remitting the matter to the Assessing Authority to issue a fresh proposal and thereafter pass an assessment order, after hearing the petitioner - appeal allowed by way of remand. - W.P.Nos.4831 and 4832 of 2017 and WMP.No.5055 of 2017 - - - Dated:- 6-3-2017 - MR. JUSTICE K. RAVICHANDRABAABU For the Petitioner : Mr.N.Murali For the Respondent : Mr.K.Venkatesh, GA COMMON ORDER The writ petition in W.P.No.4831 of 2017 is filed challenging the order of assessment dated 31.12.2016. The writ petition in WP.No.4832 of 2017 is filed challenging the revised assessment order dated 07.02.2017. 2. The petitioner in WP No.4831 of 2017 is an assessee under the Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice only proposed to determine the taxable turnover of ₹ 9,47,990/- for the year 2015-16 @ 14.5% tax and there is no proposal in respect of the tax on exemption claimed under Section 8 (2-A) of the CST Act. Thus, the learned counsel contended that the very impugned order of assessment imposing tax on exemption claimed under Section 8 (2-A) of the CST Act is without notice to the petitioner and thus is in violation of the principles of natural justice. 5. The learned counsel for the respondent submitted that the assessment order was made only after considering the exemption claimed by the petitioner under section 8 (2-A) of the CST Act, apart from the taxable turnover as proposed in the notice and therefore, the said imposition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter is remitted back to the respondent for sending a proposal to the petitioner and thereafter to pass an assessment order afresh on merits and in accordance with law, after considering the objections raised by the petitioner. Such exercise shall be done by the respondent within a period of eight weeks from the date of receipt of a copy of this order. W.P.No.4831 of 2017 is disposed of in the above terms. No costs. 9. The learned counsel for the petitioner submitted that since the matter is remitted back to the respondent for considering the tax liability afresh in respect of the exemption claimed under Section 8 (2-A) of the CST Act, he is not pressing the other Writ Petition viz., WP No.4832 of 2017 and is withdrawing the same wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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