9911796707
TMI Blog2023 (7) TMI 1170X X X X Extracts X X X X X X X X Extracts X X X X ..... t, it was stated that the Tamil Nadu Government had introduced G.O.Ms.No.47/27.03.2012 with effect from 01.04.2012, whereby, an amendment was made to Entries 1 and 2 of Second Schedule to the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred as -the Act-). Subsequent to the said notification, the Entries 1 and 2 have been amended. The said amendment was challenged and the challenge was rejected upholding the vires of the said amendment by the Hon'ble Division Bench of this Court. Thereafter, it was carried by way of appeal and pending consideration before the Hon'ble Supreme Court. The outcome of the Appeals which are pending consideration before the Hon'ble Supreme Court, in view of the Petitioner, would have direct and material b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order. Further, it is his case that no adequate explanation was submitted by the petitioner in his reply dated 06.5.2015 to the pre revision notice dated 22.04.2015 on merits, but he just informed the respondent that in view of the pendency of the Special Leave Petitions challenging the validity of the amendment made by the Government of Tamil Nadu, the respondent should not proceed with the revision of assessment proceedings. Therefore, according to the learned counsel for the petitioner, the respondent has violated the principles of natural justice by not affording adequate opportunity to the petitioner available to him under law. 7. Per contra, the learned Government Advocate would submit that there is an alternate efficacious remedy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... final orders within a period of eight weeks from the date of receipt of a copy of this order". 5. Following the above order of this Court which applies to the facts of the case, the impugned assessment order, dated 12.09.2022 passed by the Respondent are hereby quashed and the matters are remanded back to the Respondent for fresh consideration. The Respondent shall pass final orders in accordance with law after granting reasonable opportunity of personal hearing to the Petitioner. It is also open to the Petitioner to raise all objections available to him under law and the Respondent shall pass final order, within a period of three weeks from the date of receipt of a copy of this order. 6. With the above direction, these Writ Petitions are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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