9911796707
TMI Blog2024 (6) TMI 1172X X X X Extracts X X X X X X X X Extracts X X X X ..... ase tax under Section 12 of the Tamil Nadu Value Added Tax Act, 2006 - validity of assessment order - HELD THAT:- A reading of the order dated 09.11.2022, rejecting the request of the petitioner for revision of the assessment made on 28.09.2022 reveals that the order has been passed in undue haste. The dispute pertains to the Assessment Years 2014-2015 and 2015-2016 and the amount involved are hug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n these two Writ Petitions, the petitioner has challenged the impugned Assessment Orders both dated 28.09.2022 for the Assessment Years 2014-2015 and 2015-2016. 2 . The dispute relates to levy of purchase tax under Section 12 of the Tamil Nadu Value Added Tax Act, 2006 [hereinafter referred to as ''the TNVAT Act'']. The records reveals that the petitioner has been receiving pre-rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... formed the petitioner that his request for adjournment was either being allowed or rejected. Therefore, it was not open for the second respondent to have passed the impugned orders dated 28.09.2022 for the respective Assessment Years. 4 . It is further submitted that the petitioner has also succeeded in similar issues arising for the Assessment Year 2013-2014 on 31.10.2022. It is further submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 98,819/-. 6 . In view of the above, to balance the interest of the petitioner, I am inclined to set aside the orders dated 09.11.2022, rejecting the Petition filed by the petitioner for revision of the orders dated 28.09.2022, subject to the petitioner depositing 10% of the disputed tax before the second respondent in cash by way of D.D. within a period of 30 days from the date of receipt of copy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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