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TMI Blog2022 (1) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... d therefore, it will not apply to all cases where a dealer receives a pre-revision notice does not respond to the same but comes up with a writ petition later saying that he approached the respondent in person, making this position clear. Impugned demand notice dated 06.12.2021 is set aside solely on the ground that a revisional order crystallising tax liability and penalty has not been made pursuant to pre-revision assessment notice dated 08.11.2019 - petition disposed off. - W.P(MD)No.33 of 2022 And W.M.P.(MD)No.24 of 2022 - - - Dated:- 4-1-2022 - Hon'ble Mr. Justice M.Sundar For the Petitioner : Mr.J.Lawrance For the Respondent : Mr.M.Lingadurai, Special Government Pleader ORDER In the captioned main writ pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel also submits that writ petitioner did not send a written reply or objection but approached the office of the respondent in person and sought for certain particulars pertaining to the notice. This is articulated in the writ affidavit, more particularly in paragraph 7 of the writ affidavit. Learned State Counsel disputes this averment and submits that writ petitioner ought to have sent written objections with supporting documents. I do not want to enter upon the arena qua this controversy as it turns on a factual disputation. Suffice to say that writ petitioner should have sent written objections to the pre-revision notice. 5. Thereafter, the writ petitioner was visited with the impugned demand notice and that is the trigger for the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tition later saying that he approached the respondent in person, making this position clear, I make the following order: a) impugned demand notice dated 06.12.2021 is set aside solely on the ground that a revisional order crystallising tax liability and penalty has not been made pursuant to pre-revision assessment notice dated 08.11.2019; b) the writ petitioner is now given three weeks time to file his written objections i.e., the writ petitioner shall file written objections to 08.11.20219 revision assessment notice on or before 25.01.2022; c) thereafter, the respondent shall consider the writ petitioner's objection and pass a revisional order on it is own merits and in accordance with law within another three weeks therefrom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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