9911796707
TMI Blog2019 (7) TMI 1294X X X X Extracts X X X X X X X X Extracts X X X X ..... as been filed by lone respondent. 4. After the counter-affidavit was filed by lone respondent, in the light of averments made in paragraph-5 of the counter-affidavit, this Court directed learned Revenue Counsel to get instructions and produce proceedings referred to in paragraph-5 of the counter-affidavit vide proceedings of this Court dated 15.7.2019 5. Before proceeding further, it is necessary to set out that the instant writ petition arises under 'Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 25 of 2006)', hereinafter 'TNVAT Act' for brevity. 6. Writ petitioner is, admittedly a dealer, registered under TNVAT Act, filing monthly returns resulting in deemed assessment. 7. Respondent perused monthly returns and f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unter-affidavit filed by lone respondent reads as follows: "5. With regard to the averments made in para-3 of the affidavit, it is submitted that according to respondent office records the R.C of the selling dealer had been cancelled on 22.2.2011, whereas the relevant purchase had been effected in Aug'2011." 10. Proceedings made by this Court dated 15.7.2019 reads as follows: "Mr.Adithya Reddy, learned counsel on record for writ petitioner and Mr.Haribabu, learned Additional Government Pleader on behalf of sole respondent are before this Court. 2. Adverting to paragraph-5 of the counter-affidavit, it is submitted that if the proceedings are made available in the next listing, subject to the contents, it will have a direct impact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nter-alia giving purchase details, the predicament of piquant situation which the writ petitioner says he now finds himself in could have been averted. 13. In the light of narrative thus far, particularly owing to obtaining position that cancellation of Registration Certificates of dealers from whom writ petitioner had purchased taxable goods post-assessment year (though with retrospective effect), this Court deems it appropriate to pass the following order: (a) Impugned revised assessment order being order dated 14.12.2017 bearing Reference No.Tin:33190482853/ 2011-12 shall now be treated as a 'Show Cause Notice' ('SCN' for brevity). (b) Writ petitioner shall send his reply/objections to the aforesaid SCN along with 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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