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TMI Blog2022 (2) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... sh the details, the petitioner failed to file any reply. In the earlier round itself, the petitioner has filed a reply to the original notice issued under Section 27 of the TNVAT Act, 2006. While passing the impugned order, the respondent ought to have considered the same even if the petitioner had failed to file the reply in response to notice dated 22.07.2021, in pursuance of the order of this Court dated 05.04.2018. The impugned order is liable to be declared as non-speaking order and therefore liable to be quashed - the impugned order is quashed and the case is remitted back to the respondent to pass a speaking order within a period of 45 days from the date of receipt of a copy of this order - Petition allowed by way of remand. - W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tated that the details given by them were not exactly tallied. The Assessing Officer should have made an endeavour atleast to test the details of the transactions, which tally, and he ought not to have completed the assessment by making such vague averments. In the light of the same, this Court is of the view that the impugned orders are completely flawed. 7. For the above reasons, the Writ Petitions are allowed, the impugned orders are set aside and the matters are remanded to the respondent for fresh consideration, who shall first afford an opportunity of personal hearing to the petitioner, and if the petitioner requests for any details, the same shall be furnished, after which, further opportunity be granted and the assessment shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no latitude should be given to the petitioner by entertaining the writ petition. Therefore, the present writ petition is liable to be dismissed. 6. Heard the learned counsel for the petitioner and the learned Government Counsel for the respondent. 7. Pursuant to the quashing of the order dated 05.04.2018 in W.P.Nos.4900 to 4905 of 2018, the impugned order has been passed by the respondent. The impugned order precedes a notice dated 22.07.2021. The said notice called upon the petitioner to furnish the details to finalise the revised assessment for Assessment Year 2016-2017. Though the notice was issued and called upon the petitioner to furnish the details, the petitioner failed to file any reply. In the earlier round itself, the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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