9911796707
TMI Blog2024 (6) TMI 902X X X X Extracts X X X X X X X X Extracts X X X X ..... er the impugned assessment orders were passed on the aforesaid dates, the petitioner is directed to file statutory appeals before the Appellate Authority under Section 107 of the TNGST Act, 2017 within a period of 30 days from the date of receipt of a copy of this order. Needless to state, the petitioner shall make pre-deposit as is contemplated under the provisions of TNGST Act, 1959 and TNVAT Act, 2006. Petition dismissed. - Hon'ble Mr. Justice C. Saravanan For the Petitioner in all W.Ps. : Mr. S. Karunakar For the Respondent in all W.Ps. : Mr. R. Suresh Kumar Additional Government Pleader COMMON ORDER By this common order, all these Writ Petitions are being disposed of. 2. In these Writ Petitions, the petitioner has challenged the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king orders after furnishing the copy of the internal communication dated 17.12.2016 between the respondent and the Enforcement Wing from the office of the Tamil Nadu Minerals Limited, based on which, the aforesaid assessment orders are said to have been passed. Relevant portion of the order dated 17.03.2022 in W.P.(MD) No. 4531 of 2019 for the Assessment Year 2005-2006 reads as under:- 9. There is no dispute that the petitioner has excavated 48.39 cubic meters of granite during the period in dispute. During the assessment year 2005-2006, the respondent has arrived at the value of excavated granite at Rs. 20,774/- per cubic feet, based on a letter of the Divisional Manager of TAMIN dated 17.12.2016. The petitioner is entitled to have a copy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs on merits and in accordance with law within a period of 30 days thereafter. It is made clear that the entire exercise shall be completed within a period of 90 days from the date of receipt of a copy of this order. It is also made clear that the respondent is entitled to rely on the information that might not have been come to their notice, including the letters issued by the statutory authority giving the value. However, the petitioner cannot have a right to cross-examine the officers. Independently, the petitioner can proceed, as the collateral evidence to show that the value given by the Divisional Manager of TAMIN was incorrect. 11. This Writ Petition is disposed of with the above observation. No costs. Consequently, connected Miscell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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