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TMI Blog2021 (9) TMI 1047X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent : Ms.Amirta Dinakaran, Government Advocate ORDER Ms.P.M.Anuradha, learned counsel on record for writ petitioner is before this Virtual Court. 2. Captioned main writ petition and writ miscellaneous petitions therein are in the Admission Board. 3. Learned counsel for writ petitioner submitted that writ petitioner-company migrated from 'the Tamil Nadu Value Added Tax Act, 2006, (Tamil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s on which the matter turns, the main writ petition was taken up (though the matter is in the admission board) with the consent of both the learned counsel. 5. The impugned order does not mention the provision of law under which it has been made as a caption, but there is a mention about Section 73 of TN Goods ST Act in the body of the impugned order. However, this Court is informed without any d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order is adverse to writ petitioner; (c) Post impugned order, the writ petitioner has sent a communication (inter alia communication dated 05.10.2020) bringing to the notice of the respondent several points on merits which ought to have been considered in the impugned order. 7. In response to the above, learned Revenue counsel on instructions, submits that there is nothing on record or the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion or disagreement before this Court that Section 75 of TN Goods ST Act which is captioned 'General provision relating to determination of tax' applies to case on hand more so as adverse decision qua writ petitioner has been made. 10. Therefore, it is not necessary to discuss or debate upon the other two points raised by the writ petitioner but the writ petition can be disposed of by cov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... today i.e., on or before 13.12.2021; (d) As the respondent would be redoing the entire exercise i.e., de novo, it is open to the respondent to issue an additional SCN and give an opportunity to writ petitioner to meet the same; (e) Though obvious, it is made clear that the points raised on merits by the writ petitioner by way of communication post impugned order can also be taken into account ..... X X X X Extracts X X X X X X X X Extracts X X X X
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