9911796707
TMI Blog2022 (3) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... pearing for the petitioner as well as the learned Additional Government Pleader appearing for the respondents, all these writ petitions were taken up together and are disposed of by this common order. 2. That for the Assessment Years 2007-08 to 2009-10 and 2010-11 to 2014-15 and 2013-14 (CST), these assessment orders which are impugned herein are passed under Section 27 of the TNVAT Act, 2006 (In short 'the Act'). 3. Assailing the said impugned orders, the learned Senior Counsel appearing for the petitioner, has replied to a question posed by this Court as to why the petitioner has chosen to file writ petition under Article 226 of the Constitution of India instead of preferring an appeal as against the impugned orders, that the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regard dated 22.11.2021 has been dealt with in proper perspective, he contended. 6. In respect of other aspects also, consideration has been given to each of the heading by the assessing authority, which is reflected in the impugned orders. Therefore, it cannot be stated that, the reply given by the petitioner dated 22.11.2021 has not been considered. 7. However, Mr.P.V.Ramani, learned Senior Counsel appearing for the petitioner would further state that, from 2007-08 to 2014-15 for all these assessment years, since these orders have been passed under Section 27 of the Act in which for each assessment year, the tax due, reversal of Input Tax Credit as well as penalty had been imposed, if the petitioner prefers appeal before the appellate a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers. 10. Therefore, these are all not the cases to be considered as cases where the assessment orders are passed by the assessing authority without giving any proper opportunity to the petitioner by thus following the principles of natural justice. Instead, these are all the cases where there has been consideration on the part of the respondents. However, on factual matrix whether the consideration is not enough to be accepted by the petitioner that it has been a proper consideration by meeting each and every fine and minute detail of the factual matrix, that aspect necessarily has to be gone into by the appellate authority and not by this Court exercising its extraordinary jurisdiction under Article 226 of the Constitution of India. 11. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tertaining the appeal by the appellate authority. ● At the same time, after entertaining of the appeal by the appellate authority, there shall not be any further condition imposed by the appellate authority during the pendency of the appeal in making further payment of the demand for consideration of stay, if any sought for by the petitioner. ● Anyhow, once the appellate authority entertains the appeal, he shall make endeavour to decide the same with the fullest cooperation of the petitioner, within a period of three months from the date of entertaining the appeal and pass orders finally on merits and in accordance with law. 13. With the above observations and directions, these writ petitions are dismissed. No costs. Conseq ..... X X X X Extracts X X X X X X X X Extracts X X X X
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