9911796707
TMI Blog2024 (11) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... ent orders passed under Section 27 of the TNVAT Act, 2006 - allegations against the petitioner was that the petitioner had availed input tax credit under Section 19 of the TNVAT Act, 2006 on the dealers whose registrations were cancelled - HELD THAT:- Having perused the notices that preceded the impugned order and the reply of the petitioner and the impugned orders, this is a fit case for quashing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... W.Ps) : Ms.Amirtha Poonkodi Dinakaran Government Advocate COMMON ORDER By this common order, all these Writ Petitions are being disposed of. 2. In these Writ Petitions, the petitioner has challenged the respective Assessment orders passed under Section 27 of the TNVAT Act, 2006 on 23.09.2021. The impugned order precedes notices issued to the petitioner on 05.07.2016 for the respective Assessment Y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respective scripts namely M/s.Shree Marine Exports. The registration of the selling dealer from whom the petitioner had purchased scripts issued by the Regional Authority under the provisions of the Foreign Trade and Development Act, 1992 and relevant Foreign Trade Policy issued thereunder. 4. That apart, it is submitted that the respondent had not furnished the actual date of cancellation of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e decisions have been subsequently diluted by the Division Bench of this Court in the case of Tvl.Sahyadri Industries Ltd Vs. The State of Tamil Nadu, Rep by its The Joint Commissioner (CT), Salem Division, (Now Erode Division), Erode vide order dated 18.04.2023 in T.C.Nos.19 of 2022 etc., batch. 7. Having considered the submissions made by the learned counsel for the petitioner and the learned Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pass fresh orders on merits after considering the decision of the Division Bench of this Court in the case of Tvl.Sahyadri Industries Ltd Vs. The State of Tamil Nadu, Rep by its The Joint Commissioner (CT), Salem Division, (Now Erode Division), Erode vide order dated 18.04.2023 in T.C.Nos.19 of 2022 etc., batch. 8. The entire exercise shall be completed within a period of six months from the date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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