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TMI Blog2021 (11) TMI 944X X X X Extracts X X X X X X X X Extracts X X X X ..... ing about the objections. In other words, there is nothing in the impugned orders to demonstrate that the replies have been considered much less have they been dealt with - impugned orders are set aside on the short point that the objections of the writ petitioner-dealer being objections/replies to pre-revision notices have not been considered. Petition disposed off. - W.P(MD). Nos.8112 to 8119 of 2017 And W.M.P(MD).Nos.6242 to 6249 of 2017 - - - Dated:- 24-11-2021 - Hon'ble Mr.Justice M.Sundar For the Petitioner : Mr.J.Sankar Raman (in all W.Ps) For the Respondents : Mr.S.R.A.Ramachandran, Additional Government Pleader (in all W.Ps) COMMON ORDER This common order will govern the captioned eight main writ petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. Notwithstanding very many averments in the writ affidavit and notwithstanding several grounds raised in the writ petition, learned counsel for writ petitioner projects his campaign against the impugned orders by making one pointed submission and that is as follows: The writ petitioner has sent detailed objections/response to pre-revision notices but there is nothing in the impugned orders to demonstrate that the writ petitioner's objections/response to the pre-revision notices had been considered. 8. Responding to the above, adverting to the counter-affidavit, learned State counsel i.e., Revenue counsel submits that the objections were in fact before the first respondent who made the impugned orders under Section 27 of TNVAT Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been assessed at a rate lower than the rate at which it is assessable, the assessing authority may, at any time within a period of 2 [six years from the date of assessesment], reassess the tax due after making such enquiry as it may consider necessary: (2) Where, for any reason, the input tax credit has been availed wrongly or where any dealer produces false bills, vouchers, declaration certificate or any other documents with a view to support his claim of input tax credit or refund, the assessing authority shall, at any time, within a period of 2 [six years from the date of assessesment], reverse input tax credit availed and determine the tax due after making such a enquiry, as it may consider necessary: Provided that no ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued, writ petitioner-dealer has sent objections/replies and have even given a personal hearing (though optional and not statutorily imperative) it would suffice if there is a directive to the first respondent to do the revisional legal drill de novo and pass orders afresh on available records by considering the objections of the writ petitioner-dealer to the pre-revision notices; (d) Above legal drill de novo shall be completed by the first respondent as expeditiously as the business of the first respondent would permit and in any event within four weeks from today i.e., on or before 22.12.2021. 12. All the eight captioned main writ petitions are disposed of with the above directives. Consequently, captioned writ miscellaneous w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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