9911796707
TMI Blog2022 (7) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... is Writ Petition is disposed off by directing the petitioner to file a reply to the pre-assessment notice dated 08.04.2022 within a period of 30 days from the date of receipt of a copy of this order. On receipt of such reply, the respondent shall pass appropriate orders on merits and in accordance with law. As far as the petitioner in W.P.No.13300 of 2022 is concerned, it appears that the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mon order, both these Writ Petitions are being disposed. 2. In W.P.No.13292 of 2022, the petitioner has challenged the impugned Pre-Assessment Notice dated 08.04.2022 bearing reference TIN.33132325401/2017-18. 3. In W.P.No.13300 of 2022, the petitioner has challenged the impugned Assessment Order dated 04.04.2022 in TIN.33386503037/2021-22. 4. The challenge to both the impugned Pre-Assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 21 of the TNVAT Act, 2006 also the petitioner has reported the transaction as ' NIL' . 7. I have considered the arguments advanced by the learned counsel for the petitioners and the learned Additional Government Pleader for the respondents in the respective Writ Petitions. 8. As far as the petitioner in W.P.No.13292 of 2022 is concerned, the writ petition is pre-mature. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 04.04.2022 and remit the case back to the respondent to pass a speaking order. The impugned order which stand quashed, shall be treated as corrigendum to the impugned preassessment notice dated 07.03.2022. The petitioner shall file a reply within a period of 30 days from the date of receipt of a copy of this order. The Assessing Officer shall pass appropriate orders on merits and in accorda ..... X X X X Extracts X X X X X X X X Extracts X X X X
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