2016 (11) TMI 548

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....nivas, learned counsel for the petitioners and Mr.K.Venkatesh, learned Government Advocate accepting notice on behalf of the respondent and with the consent, the Writ Petitions are taken up for final disposal. 2. In all these Writ Petitions, the petitioners have challenged the revised assessment orders dated 01.08.2016 and 02.08.2016, in respect of Tin Nos. TIN Nos.:33984060603, 33314061408, 33....

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....e grounds which was pointed out when the matter was considered afresh by the Assessing Officer, after the remand order by the Appellate Authority. At this juncture, it is relevant to point out that when the petitioners raised all contentions before the Appellate Authority, the Appellate Authority was satisfied and stated that one of the Group concern viz. Senthil Pipe Corporation (petitioner in W.....

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....so produced copies of invoices, where the VAT is fully shown, without reducing for discount. Hence the appeal is remanded directing the appellant to produce the invoice copies to he Assessing Officer and to verify the discount received. Penalty is also set aside and remanded. In fine the appeal is REMANDED." 5. After the order was passed by the Appellate Deputy Commissioner, t....

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....ders in all these cases are out come of non-application of mind as have been passed in violation of the principles of natural justice, apart from not taking into consideration the direction issued by the Appellate Deputy Commissioner (CT), Cuddalore. 7. For all the above reasons, the Writ Petitions are allowed, the impugned orders are set aside and the matter is remanded for fresh consideration....