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TMI Blog2024 (4) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... of the tax demanded, by the order impugned herein. According to the learned counsel for the appellant, when the learned Judge is inclined to remand the matter to the respondent for re-consideration, he ought not to have imposed such condition on the appellant, which is illegal and contrary to law. The issue involved herein had already been considered by a Division Bench in Havea Handles Components Pvt. Ltd v. Assistant Commissioner (CT) (FAC), Royapettah II Assessment Circle, Chennai [ 2014 (7) TMI 1367 - MADRAS HIGH COURT ] and it was held that It has to be pointed out, at this stage, that once it has been found that the orders impugned in the writ petitions are unsustainable on account of violation of principles of natural justice, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an Sundaram for Mr. Adithya Reddy For the Respondent : Mr. M. Venkateswaran Special Government Pleader (Taxes) JUDGMENT R. MAHADEVAN, J. This Writ Appeal has been filed to set aside the order of the learned Judge dated 30.07.2018 passed in W.P. No. 19222 of 2018. 2. The facts of the case in brief are as follows: The writ petitioner is the appellant herein. The appellant is a Registered Dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006. The appellant is aggrieved by the revision of assessment made by the respondent for the assessment year 2014-15 stating that on cross verification of the details through the Departmental Website, certain purchases on which the appellant claimed Purchase Inpu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Judgment of this Court in JKM Graphics Solutions Pvt., Ltd., v. Commercial Tax Officer [(2017) 99 VST 343 (Mad.)] to substantiate that default of a selling dealer is not a ground to demand tax from a purchasing dealer. Hence, it is submitted that though the learned Judge was pleased to remand the matter by giving opportunity to the appellant to participate in the assessment proceedings, he ought not to have imposed a condition to pay 15% of the disputed tax demand. Stating so, the learned counsel prayed for setting aside the order of the learned Judge and for allowing this appeal. 4. On the other hand, the learned Special Government Pleader appearing for the respondent submitted that the appellant ought to have filed their objections to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nai [WA Nos.867 to 869 of 2014 dated 04.07.2014] and it was held as follows: 6. It has to be pointed out, at this stage, that once it has been found that the orders impugned in the writ petitions are unsustainable on account of violation of principles of natural justice, it is wholly unnecessary to impose any condition while remitting the matter for fresh adjudication and in the considered opinion of this court, the direction given to the appellant / writ petitioner to deposit 10% of the tax amount as claimed in the demand notice, as a condition precedent to enquire into the matter, is unsustainable and the said portion of the order is liable to be set aside. 8. Following the above said judgment, in an identical case in M/s.R.P.S Co. v. Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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