9911796707
TMI Blog2019 (8) TMI 1019X X X X Extracts X X X X X X X X Extracts X X X X ..... ble opportunity to the writ petitioner to show-cause before passing the impugned orders. This Court has no hesitation in holding that the respondent has given more than reasonable opportunity to the writ petitioner to show-cause against the impugned orders. However, the problem presents itself in a different form in the instant case. In the impugned orders, after referring to revisional notice and two reminders, the respondent has held that the writ petitioner has not filed objections till the date of impugned orders and have requested for further time. It has also been held that writ petitioner had not filed any document till the date of impugned orders. This Court finds that this is a fit case to remit the matter back to the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erent. Obviously the numerical values are also different. This Court is informed that subject matter of instant writ petition arises under 'Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006)', hereinafter 'TNVAT Act' for brevity. 4. Writ petitioner is a dealer under TNVAT Act. Writ petitioner was filing monthly returns under Section 21 of TNVAT Act and there was deemed assessment under Section 22(2) of TNVAT Act. This Court is informed that these two writ petitions pertain to two Assessment Years viz., 2014-15 and 2015-16 (hereinafter 'said AYs' for brevity). There was a verification of the returns filed by the writ petitioner for the said AYs and the respondent decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is no disputation or disagreement before this Court that impugned Assessment Orders have been passed by the respondent in exercise of powers under Section 27(1) of TNVAT Act. Proviso to Section 27(1) of TNVAT Act mandates that a reasonable opportunity to show-cause against revised Assessment Order should be given to the writ petitioner. 9. In the light of the aforesaid communications, particularly the revisional notice and reminders, this Court has no hesitation in holding that the respondent has complied with the requirements in the proviso of giving a reasonable opportunity to the writ petitioner to show-cause before passing the impugned orders. 10.Learned Revenue counsel highlighted that it is not ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey have no evidences to prove their contention. Hence the proposal is confirmed' This paragraph which is ad-verbatim same in both impugned orders is factually incorrect. 11. Learned Revenue Counsel submitted that the objections, particularly enclosure to the objections, namely the Local Delivery Book would have been considered. 12. What is of importance is it should be mentioned in the impugned orders that the objections and the enclosure have been considered and findings that are returned by the respondent Assessing Officer on the objections and enclosure should be recorded in the impugned orders. That is completely absent in the impugned orders and more importantly it mentions that n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner; c) Respondent shall redo the revised assessment under Section 27(1) of TNVAT Act on the merits of objections already made together with enclosures already filed by the writ petitioner and in accordance with law; d) Fresh Assessment Orders in aforesaid manner shall be passed as expeditiously as possible and in any event within four weeks from the date of receipt of a copy of this order. e) Fresh Assessment orders passed after redoing the revised assessment shall be communicated to the writ petitioner under due acknowledgement. These writ petitions are disposed of with above directions. No costs. Consequently, connected miscellaneous petitions are closed. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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