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TMI Blog2017 (9) TMI 1046X X X X Extracts X X X X X X X X Extracts X X X X ..... lowed and the impugned orders are set aside and the matters are remanded back to the respondent for fresh consideration, who shall consider the petitioner's application for rectification - petition allowed by way of remand. - W. P. Nos. 28471 to 28474 of 2005 and W. P. M. P. Nos. 31075 to 31078 of 2005 - - - Dated:- 21-8-2017 - T. S. Sivagnanam, J. For the Petitioner : Mr. N.Inbarajan For the Respondents : Mr.S.Kanmani Annamalai ORDER Heard Mr.N.Inbarajan, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondent. 2. The petitioner in these writ petitions has challenged the assessment orders passed by the respondent under the provisions of Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the petitioner against the interim order granted in the writ petitions came up before the Hon'ble First Bench. The Hon'ble First Bench disposed of the writ appeals and the writ petitions, by judgment dated 11.07.2005, which reads as follows:- Admittedly against the assessment orders under challenge under the Tamil Nadu General Sales Tax Act and Central Sales Tax,the petitioner has filed a rectification petition under Section 9 (2) of CST Act read with section 55 of the TNGST Act which is pending. These writ petitions are therefore disposed off with a direction that the rectification petition be decided by the authority concerned preferably within three weeks from the date of production of a copy of this order in accordance w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by a long drawn process of reasoning or debatable under law. All that the respondent is required to see that the notification relied upon by the petitioner would be applicable to the petitioner's case. 6. Unfortunately, the respondent, though has accepted verbatim the contention raised in the rectification petition, arbitrarily, in a single line rejected the petition, stating that there is no error apparent on the face of the record and assessment cannot be revised. The manner in which the respondent had disposed of the rectification petition is erroneous and that too when the Hon'ble First Bench specifically directed to decide the petition by the concerned authority. The decision means, decision containing reasons. Decision devo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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