2016 (12) TMI 1022

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....ioner : Mr. P. Rajkumar For the Respondents : Mr.K.Venkatesh ORDER Heard Mr.P.Rajkumar, learned counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate, who accepts notice on behalf of the respondents. 2. In these writ petitions, the petitioner has challenged the assessment orders for the years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 an....

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....without an independent application of mind and in rejecting the objections filed by the petitioner by stating that the petitioner had accepted the fact of non-reporting/under reporting of freight before the inspecting Officers and therefore, cannot go back against their own statement. In stating so, the first respondent failed to appreciate that statement was recorded and prepared by the Inspectin....

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....f the petitioner is included in the invoice of the seller and that in as much as the freight element already forms part of the purchase invoice, there was no need or necessity to pay or account for any freight charges separately. 5. It is further submitted by the learned counsel for the petitioner that though the petitioner had given a detailed objections of the nine assessment orders seeking t....

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....pted, these writ petitions could have been avoided. However, for the reasons set out in the preceding paragraphs, this Court is not inclined to set aside the impugned order. However, the petitioner should not be left without any remedy. Therefore, the petitioner is directed to file objections under Section 84 of the Tamil Nadu Value Added Tax for rectification of the assessment in which the petiti....