9911796707
TMI Blog2024 (6) TMI 902X X X X Extracts X X X X X X X X Extracts X X X X ..... s:- Sl. No W.P. (MD) No Ref. No. of the Impugned assessment order dated 26.08.2022 Ref. No. of the impugned consequential order dated 20.10.2022 1 25744/22 TNGST Act Roc.101/2017/2005-06 Roc.No.101/2017/2005-06 2 25745/22 TNGST Act Roc.101/2017/2006-07 Roc.No.101/2017/2006-07 3 25746/22 TNGST Act Roc.101/2017/2007-08 Roc.No.101/2017/2007-08 4 25747/22 TNGST Act Roc.101/2017/2008-09 Roc.No.101/2017/2008-09 5 25748/22 TNGST Act Roc.101/2017/2009-10 Roc.No.101/2017/2009-10 3. This is the third round of litigation before this Court by the petitioner. Earlier, at the stage of issuance of pre-assessment notices pursuant to the inspection held on 18.10.2016, the petitioner had approached this Court in W.P.(MD) Nos.8353 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the aforesaid letter before the taxable value was determined by the respondent. It is open for the petitioner to get a suitable certificate from a Geologist regarding the value of the granite sold by the petitioner during the above said period. Neither the respondent has furnished the copy of the letter dated 17.12.2016 to the petitioner, nor the petitioner has made an attempt to bring any evidence to dislodge the presumption in the notice and to disprove the claim of the respondent. The truth lies in between which has not been determined by the petitioner and also not determined by the respondent. 10. Considering the above, I am inclined to remit the case back to the respondent to pass a speaking order within a period of 90 days from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cellaneous Petition is closed." 5. Pursuant to the aforesaid orders, the petitioner was given 2 opportunities of personal hearing on 10.08.2022 and 18.08.2022. It is the case of the petitioner in these Writ Petitions is that without giving adequate time for the petitioner to produce documents required, the impugned assessment orders have been passed. 6. This Court is of the view that these Writ Petitions are nothing but an abuse of court proceedings. Since these Writ Petitions have been filed in time within few days after the impugned assessment orders were passed on the aforesaid dates, I direct the petitioner to file statutory appeals before the Appellate Authority under Section 107 of the TNGST Act, 2017 within a period of 30 days from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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