9911796707
TMI Blog2020 (12) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Mrs. J. Padmavathi Devi, learned Special Government Pleader accepts notice on behalf of the respondent in both these Writ Petitions. By consent of both parties, these Writ Petitions are taken up for final disposal at the admission stage itself. 3. Heard Mr. S. Jaikumar, learned counsel for the petitioner and Mrs. J. Padmavathi Devi, learned Special Government Pleader for the respondent. 4. The case of the petitioner is that the respondent is having jurisdiction to levy tax only on such transaction of sale or purchase happening within the State of Tamil Nadu. It is his case that in violation of the same, the respondent, ignoring the statement of VAT return for the month of August 2014 filed by the petitioner with the Gujarat Governmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh their VAT return. It has also been observed in the impugned assessment orders that the invoices produced by the petitioner are no way connected with the said sale of assets. 9. According to the learned counsel appearing for the petitioner, arbitrarily and by total non application of mind, the impugned assessment orders have been passed despite the fact that all the requirements of the respondent as per the notice dated 27.08.2020 have been duly complied with by the petitioner. 10. The learned counsel appearing for the petitioner drew the attention of this Court to the impugned assessment orders and would submit that no personal hearing was afforded to the petitioner before passing of the impugned assessment orders. He also drew the att ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... August 2014. (b). CA certificate certifying sales of captial assets along with other revenue transactions. (c). CA certificate regarding written off of assets. 14. Gujarat VAT Form 201 A for the month of August 2014 gives the details of the invoices raised by the petitioner for the sale of assets at Gujarat. The tax invoices for which the petitioner is not liable to pay tax at Tamil Nadu has also been enclosed along with the typed set of papers. The said tax invoices tallies with the list contained in VAT Form 201 A filed before the Tax Department by the petitioner at Gujarat. 15. However, as seen from the impugned assessment orders, the respondent has not applied its mind to the VAT Form-201 A filed by the petitioner before the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regoing reasons, this Court is of the considered view that the impugned assessment orders have been passed against the petitioner by total non application of mind and by violation of principles of natural justice. Hence, the impugned assessment orders are hereby quashed and the matter is remanded back to the respondent for fresh consideration and the respondent shall pass final orders after giving sufficient opportunity to the petitioner including granting them the right of personal hearing and pass final orders on merits and in accordance with law, within a period of twelve weeks from the date of receipt of a copy of this order.
18. With the above observations and directions, these Writ Petitions stand disposed of. No costs. X X X X Extracts X X X X X X X X Extracts X X X X
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