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2024 (8) TMI 778

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..... Section 84 of the TNVAT Act, 2006. To the extent the orders of the Appellate Commissioner for the Assessment Years 2006-2007, 2007-2008, 2008-2009 and 2014-2015 have been accepted and the demand may be dropped and to the extent the demands have been confirmed by the respondent, the demand may be confirmed for the petitioner to pursue the remedy before the Appellate Authority. Petition disposed off. - Hon'ble Mr. Justice C. Saravanan For the Petitioner : Mr. P.R. Raman Senior Counsel for Mr. C. Seethapathy For the R1 : Mr. R. Suresh Kumar Additional Government Pleader For the R2 : No Appearance COMMON ORDER By this common order, all the five Writ Petitions are being disposed of. 2 . In W.P.(MD)No.23369 of 2015, the petitioner has chall .....

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..... 4 Petition for rectification of the Impugned Orders dated 28.03.2018 on 07.01.2023 and they are said to be pending before the respondent. 6 . The learned Senior Counsel for the petitioner also submits that the identical issues had come up for consideration before this Court for Assessment Years 2006-2007 to 2009-2010 in W.P.(MD)Nos.78 to 81 of 2014 and for the Assessment Year 2014-2015 in W.P.(MD)No.13437 of 2018. These Writ Petitions were favourably disposed of by way of remand vide order dated 09.01.2014 and 25.06.2018. It is submitted that pursuant to the above, orders have been passed on the following dates for the Assessment Years as detailed below:- Assessment Year Date 2006 - 2007 27.01.2020 2007 - 2008 27.01.2020 2008 2009 29.01.202 .....

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..... t aside the impugned orders in W.P.(MD)Nos.10163 to 10166 of 2018 and remit the cases back to the respondent to pass separate common orders for each of the Assessment Years along with the Applications filed by the petitioner on 07.01.2023 under Section 84 of the TNVAT Act, 2006. To the extent the orders of the Appellate Commissioner for the Assessment Years 2006-2007, 2007-2008, 2008-2009 and 2014-2015 have been accepted and the demand may be dropped and to the extent the demands have been confirmed by the respondent, the demand may be confirmed for the petitioner to pursue the remedy before the Appellate Authority. 11 . The respondent shall follow the reasonings of the Commercial Tax Officer as also the Appellate Authority. On the issues w .....

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