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TMI Blog2019 (8) TMI 908X X X X Extracts X X X X X X X X Extracts X X X X ..... ced that the statutorily imperative requirement under proviso to Section 27(2) of TNVAT Act viz., the requirement of giving reasonable opportunity to the writ petitioner to show cause against the impugned orders has been complied with. Therefore, without any further reference to the writ petitioner, based on the objections already filed, respondent shall pass the revised assessment orders afresh adverting to writ petitioner's reply/objections to revisional notices giving reasons qua the reply/objections of the writ petitioner. Petition disposed off. - W.P.Nos.23165, 23184, 23185 and 23187 of 2019 And W.M.P.Nos.22860, 22863, 22876, 22878, 22880, 22822, 22883 & 22884 of 2019 - - - Dated:- 8-8-2019 - Mr. Justice M. Sundar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... writ petitions arise out of a common factual matrix. This Court is also further informed that the subject matter of all the five 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.3349242 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titions and notwithstanding several grounds raised/contentions canvassed in the affidavits filed in support of instant writ petitions, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nds can be raised only if the respondent articulates in the order reasons for not accepting 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. 13. On the contrary, if the respondent is directed to pass an order afresh giving r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reply/objections of the writ petitioner. c) the aforesaid exercise shall be completed by the respondent as expeditiously as possible and in any evenr within eight weeks from the date of receipt of a copy of this order. d) Order passed afresh in the aforesaid manner shall be communicated to the writ petitioner under due acknowledgement in accordance with the applicable/operating rules under TNVAT Act in this regard. All five writ petitions are disposed of with the above directions. There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed.' 5. In the light of the narrative thus far, the following order is passed: ..... X X X X Extracts X X X X X X X X Extracts X X X X
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