9911796707
TMI Blog2023 (2) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment Orders, no personal hearing has also been afforded to the petitioner. Since the contentions of the petitioner raised in this writ petition have not been considered in the impugned assessment orders and the petitioner has also not been granted personal hearing in the impugned proceedings, necessarily, the impugned assessment orders have to be quashed on the ground of violation of principles of natural justice and the matter has to be remanded back to the first respondent for fresh consideration on merits. The impugned Assessment Orders all dated 30.11.2022 are hereby quashed and the matters are remanded back to the first respondent for fresh consideration - Petition allowed by way of remand. - W.P.Nos.3771, 3773, 3777 & 3780 of 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al hearing was afforded to them in the impugned proceedings. Learned counsel for the petitioner drew the attention of this Court to section 27(1) of the TNVAT 2006 and submitted that as per the said section within a period of six years, from the date of the deemed assessment under section 22(2) of the Act, the respondents ought to have reopened the assessment in case of escaped turnover or wrong availment of income tax credit. 5. The details of the assessment orders, date of deemed assessments under section 22(2) of the TNVAT Act, 2006, the date of issuance of Show Cause notices, the date of impugned assessment orders passed by the first respondent in respect of the writ petitions are detailed hereunder: Sl.No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25,39,775/- 8 Total ITC reversed by the Petitioner - - - 19,62,693/- 9 Balance amount 91,813/- 1,81,577/- 6,25,322/- 5,77,082/- 6. As seen from the above tabular column which is in accordance with the contention of the petitioner in these writ petitions, it is noticed that in respect of reopening of the assessments, it is not within the period of six years from the date of the deemed assessment under section 22(2) of the TNVAT Act, 2006. 7. Admittedly, the petitioner has not sent any reply to the Show Cause Notices sent by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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