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TMI Blog2019 (8) TMI 824X X X X Extracts X X X X X X X X Extracts X X X X ..... cepting the reply/objections of the writ petitioner. It follows as a natural sequitur that if this is the only ground raised before the appellate authority, the appellate authority will also be left with the inevitable option/Hobson's choice of remitting the matter back to the respondent with a direction to redo the revised assessment adverting to the writ petitioner's objections and setting out the reasons as to how and why the reply/objections of the writ petitioner are not accepted. This would only delay the entire process qua revised assessment. The impugned orders are set aside on the sole ground that it does not advert to the objections and give reasons for not accepting the writ petitioner's reply to the revisional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... writ petitions arise under 'Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006)', which shall hereinafter be referred to as 'TNVAT Act' for the sake of convenience and clarity. Five writ petitions pertain to five different Assessment Years and they are 2008-09, 2010-11, 2012-13, 2014-15 and 2016-17. Therefore, these five writ petitions which arise out of a common factual matrix are such that only the Assessment Years are different. Obviously, the numerical values are also different. 5. 'Five different revised Assessment Orders bearing Reference Nos. TIN.33492425404/2008-09, TIN.33492425404/2010-11, TIN.33492425404/2012-13, TIN.33492425404/2014-15 and TIN.33492425404/2016-17, all dated 17.06. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitions, learned counsel for writ petitioner, at the hearing, confined his submissions to one pivotal point and that one pivotal point is that the detailed and elaborate objections of the writ petitioner i.e., objections to the revisional notices running to 11 pages and 21 paragraphs has been simply shot down in one sentence containing seven words. That one sentence is 'The dealer's reply has not been accepted' . Other than this, there is no mention about the objections. It is submitted that the respondent, in the impugned orders has not mentioned as to why and how the objections of the writ petitioner are not acceptable. It was emphasised that the impugned orders do not even advert to the objections. 10. Lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner. It follows as a natural sequitur that if this is the only ground raised before the appellate authority, the appellate authority will also be left with the inevitable option/Hobson's choice of remitting the matter back to the respondent with a direction to redo the revised assessment adverting to the writ petitioner's objections and setting out the reasons as to how and why the reply/objections of the writ petitioner are not accepted. This would only delay the entire process qua revised assessment. 13. On the contrary, if the respondent is directed to pass an order afresh giving reasons for not accepting the reply/objections of the writ petitioner, it would put an end to the controversy and it would also exped ..... X X X X Extracts X X X X X X X X Extracts X X X X
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