2017 (7) TMI 1354

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..... Officer in the impugned assessment orders, it is evidently clear that the petitioner did not have effective and sufficient opportunity to put forth their contention. This is sufficient to hold that the impugned orders are bad in law. The matters are remanded to the respondent for fresh consideration - Petition allowed by way of remand. - W.P.Nos.12964 to 12967 of 2017 And W.M.P.Nos.13834 to 1 .....

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..... CST Act for the years 2011-12, 2012-13, 2013-14 and 2014-15. It appears that, there were other orders passed by the very same Assessing Officer, in respect of the petitioner herein on the very same day, i.e., on 28.02.2017, under the provisions of the TNVAT Act. 3. The primary ground on which, the assessment orders have been challenged is on the ground of violation of principles of natural ju .....

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..... effective and sufficient opportunity to put forth their contention. This is sufficient to hold that the impugned orders are bad in law. 4. For the above reasons, all these Writ Petitions are allowed, and the impugned orders are set aside and the matters are remanded to the respondent for fresh consideration. The petitioner is granted 15 days' time from the date of receipt of a copy of thi .....

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