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TMI Blog2018 (11) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... t Pleader ORDER This writ petition is directed against the impugned order of the respondent, dated 28.03.2018, in and by which, according to the petitioner, revised order came to be passed for the assessment year 2017-18, even before the very expiry of the assessment year, ie., 31.03.2018 and without completing the original order of assessment as per Section 22 of the Tamil Nadu Value Added Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent Pleader who takes notice for the respondent, on the other hand, would submit that the petitioner was issued with show cause notice dated 06.03.2018. But, the petitioner did not respond. Hence, having left with no other option, the respondent has proceeded with the matter and passed the impugned order dated 28.03.2018. He would further submit that since the order impugned is an appealable one, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , there is no whisper as to the same. 6. In this context, a Division Bench of this Court in an unreported decision in W.A.(MD) No.234 to 240 of 2015 (G.V.Cotton Mills (P) Ltd., Rep. by its Managing Director Vs. The Assistant Commissioner (CT), Avarayampalayam Assessment Circle Corporation of Shopping Complex, Coimbatore), dated 16.03.2018, has held that failure to submit objection to the pre-asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be remanded for fresh consideration. Accordingly, the impugned order, dated 28.03.2018, is set aside and the matter is remitted back to the respondent for fresh consideration. 8. Since the service of show cause notice dated 06.03.2018 is not in dispute, the petitioner is hereby directed to submit their objections, by way of representation within a period of two weeks from the date of receipt of a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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