2016 (1) TMI 276

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..... Pleader (T) ORDER This writ petition has been filed for the issuance of a writ of certiorari to quash the proceedings of the respondent dated 31.03.2015. 2. The petitioner is a company registered under the Companies Act and is a registered dealer under the provisions of the TNVAT Act, 2006 and Central Sales Tax Act, 1956. The petitioner is engaged in the business of execution of works contrac....

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....t the same, the petitioner is before this Court with this writ petition. 3. Learned senior counsel appearing for the petitioner would submit that for the assessment year 2012-2013, similar order of assessment was challenged by the petitioner by filing W.P.No.6814 of 2015 and the said writ petition was admitted by this Court. He would further submit that tax under TNVAT Act can be levied only in r....

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....he same petitioner and on the same set of facts, earlier considered the claim of the petitioner and set aside the impugned order on the ground that the order came to be passed by a different officer, after a period two years. The relevant portion of the order reads as under: "7. It is an admitted position that the notice was issued by one personnel and after hearing, the impugned assessment orde....

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....y, the assessment order for the year 2008-2009 came to be passed after a period of two years, without providing opportunity of personal hearing. 7. In view of the above, this Court finds it appropriate to give yet another opportunity to the petitioner. Hence the impugned order is set aside and the matter is remanded back to the respondent for passing fresh orders. The petitioner is directed to fi....