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2024 (8) TMI 1129

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..... orders, it is seen that despite noting the fact that this Court granted liberty to the writ petitioner to file revision petitions under Section 54 of the TNGST Act, 2006, before the Revisional authority within a period of 30 days from date of receipt of a copy of the order in WP.No.23745 to 23748 of 2016, the impugned orders have been passed rejecting the revision petition filed by the petitioner .....

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..... are taken up together and disposed of by a common order. 2. These Writ Petitions have been filed challenging the orders dated 12.04.2023 made in Rc. Nos. 953/2023/B7 and Rc. No. 954/2023/B7 respectively for the assessment years 2010-11 and 2011-12 respectively on the file of the first respondent and to quash the same. 3. Mrs. K. Vasanthamala, learned Government Advocate takes notice for the Respo .....

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..... tedly, the Writ Petitioner has filed Revision Petitions in time i.e., within 30 days, as mentioned in the order passed in the aforesaid Writ Petitions and even the petitioner has not been heard before the impugned orders are passed and therefore the same is in violation of principles of natural justice and hence, the order rejecting the revision petitions on the ground of limitation is per se ille .....

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