9911796707
TMI Blog2018 (10) TMI 1149X X X X Extracts X X X X X X X X Extracts X X X X ..... As the issue involved in both the writ petitions is similar in nature, they are disposed of by way of this common order. 3. The petitioner firm, M/s.Voltas Elevators, an assessee on the file of the respondent, bearing registration number TNGST 5562514, is involved in the business of erection of lifts. According to the petitioner, for the subject assessment years, ie., 2004-05 and 2005-06, they had filed their returns, on time and the same has also been accepted. Such being so, on 16.05.2005, the Enforcement Wing officials of the respondent Department inspected the premises of the petitioner and notified certain defects. Thereafter, the respondent issued pre-revision notices dated 15.11.2007, for which, the petitioner responded, by filing h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Thereafter, the respondent, based on the documents available on record as well as after considering the representation of the petitioner, has passed the impugned orders and hence, he prays for dismissal of the present writ petitions. 6. Heard the learned Counsel appearing for the petitioner and the learned Additional Government Pleader appearing for the respondent. 7. It is not in dispute that the respondent, at the first instance, decided to drop the proposal, but, after the directions of the higher authorities to cross-check certain particulars, the respondent proceeded further with the matter. No doubt, the respondent has to proceed with the matter and after complying with the discrepancies pointed out by the Joint Commissioner, he/sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atter, the impugned orders in TNGST Nos. 5562514/2004-05 and 5562514/2005-06, respectively, dated 04.06.2010 are set aside and the matter is remitted back to the respondent for fresh consideration. The respondent is directed to fix a specific date for hearing, within a period of two weeks from the date of receipt of a copy of this order and communicate the same to the petitioner, in advance. On the said date, the petitioner is directed to appear before the respondent and put forth his contentions. After hearing the petitioner, the respondent shall pass a reasoned speaking orders, purely on merits, within a further period of four weeks thereafter. It is made clear that this Court has not gone into the merits of the case and it is for the res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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