9911796707
TMI Blog2019 (7) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... atter of this writ petition arises inter alia under 'Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006)', which shall hereinafter be referred to as 'TNVAT Act' for brevity. 4.Writ petitioner is a dealer under TNVAT Act and a revised Assessment Order dated 26.04.2019 bearing reference TIN 33341088875/2013-14 came to be passed by the lone respondent. This revised Assessment Order, this Court is informed, is under Section 27 of TNVAT Act. This revised Assessment Order has been called in question in the instant writ petition and therefore, the same shall be referred to as 'impugned order' for the sake of brevity, convenience and clarity. 5.Notwithstanding various averments in the affidavit filed in suppor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be noted, monthly returns were obviously more than half a decade ago as instant impugned order pertains Assessment Year 2013-14. In the light of lapse of time and lull between the first revisional notice on 27.02.2015 and reply thereto on 10.04.2015 besides the lull after production of 23 purchase bills in 2017 itself pursuant to notice dated 29.11.2017, the Assessment Year itself being more than half a decade prior to impugned order, the writ petitioner contends that if a personal hearing had been held, writ petitioner would have been able to demonstrate with specificity and clarity about the 23 purchase bills and as to the issue of they tallying with the invoice numbers and dates reported in the monthly returns. 8. In this regard, learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... follows : "9.Courts should not place reliance on decisions without discussing as to how the factual situation fits in with the fact situation of the decision on which reliance is placed. There is always peril in treating the words of a speech or judgment as though they are words in a legislative enactment, and it is to be remembered that judicial utterances are made in the setting of the facts of a particular case, said Lord Morris in Herrington v. British Railways Board [(1972) 2 WLR 537 : 1972 AC 877 (HL) [Sub nom British Railways Board v. Herrington, (1972) 1 All ER 749 (HL)]] . Circumstantial flexibility, one additional or different fact may make a world of difference between conclusions in two cases." 10. Be that as it may, in the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rit petitioner does not avail the personal hearing on the aforesaid date, time and venue, the impugned order will stand revived without reference to this Court and it will be open to the respondent to carry it to its logical end. On the contrary if the writ petitioner avails the personal hearing, the respondent shall consider all objections including the specific issue pertaining to 23 purchase orders as to whether the same tally with the dates and numbers of invoice made in the monthly returns filed half a decade ago, redo assessment and pass revised Assessment Order afresh this time within four weeks (without delay as in the earlier occasion) from the date of personal hearing. d) Revised Assessment so redone shall be communicated to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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