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TMI Blog2022 (1) TMI 1010X X X X Extracts X X X X X X X X Extracts X X X X ..... there is no merits in the present writ petitions - It is also noticed that the petitioner had failed to respond to the notice dated 31.07.2019 issued by the respondent asking the petitioner to file objection before the respondent. Therefore, these writ petitions are liable to be dismissed. Since the petitioner's petitions under Section 84 of the TNVAT Act, 2006 are pending before the respondent, while dismissing these Writ Petitions, the respondent is directed to pass appropriate orders on the objections filed under Section 84 of the TNVAT Act, 2006 within a period of six weeks from the date of receipt of a copy of this order - petition disposed off. - W.P.Nos.26812 & 26817 of 2021 And W.M.P.Nos.28253 & 28258 of 2021 - - - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent had imposed tax at 14.5% by treating the petitioner having sold pre-recorded/recorded DVDs and CDs. 5. The learned counsel for the petitioner submits that the impugned orders are contrary to the entries in the First Schedule to the TNVAT Act, 2006. 6. Opposing the prayer, the learned Additional Government Pleader for the respondent submits that the impugned Assessment Orders are dated 27.09.2019 and dated 31.03.2021 under the TNVAT Act, 2006 and under the CST Act, 1956 respectively. It is further submitted that the petitioner has approached the Court belatedly and the issue involves disputed questions of fact which cannot be addressed before this Court as to the correct classification and adjudication of the rate of dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was indeed engaged in selling packing materials/pre-recorded or recorded DVDs/CDs to its customers. It is also noticed that the petitioner had failed to respond to the notice dated 31.07.2019 issued by the respondent asking the petitioner to file objection before the respondent. Therefore, these writ petitions are liable to be dismissed. 12. Since the petitioner's petitions under Section 84 of the TNVAT Act, 2006 are pending before the respondent, while dismissing these Writ Petitions, I am inclined to direct the respondent to pass appropriate orders on the objections filed under Section 84 of the TNVAT Act, 2006 within a period of six weeks from the date of receipt of a copy of this order. 13. These Writ Petitions stand disposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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