2017 (1) TMI 401

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....the Petitioner : Mr.P.Rajkumar For the Respondents : Mr.K.Venkatesh ORDER Heard Mr.P.Rajkumar, the learned Counsel for the petitioner and Mr.K.Venkatesh, the learned Government Advocate appearing for the respondents and with the consent on either side, the Writ Petitions are taken for disposal. 2. All these Writ Petitions have been filed by the petitioner, challenging the assessment or....

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....n 22(5) of the TNVAT Act for the relevant assessment years. 5. The impugned orders have not been questioned on factual grounds, but, only on the ground that they are without jurisdiction on account of certain peculiar facts and circumstances. The impugned orders have been passed by referring to a notice dated 12.01.2016. Admittedly, the said notice was not issued by the 1st respondent nor recei....

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....y a common order dated 28.09.2016 by setting aside the orders passed by the Revisional Authority subject to condition that the petitioner remits a sum of Rs. 4,00,000/- (Rupees Four Lakhs Only) towards the disputed interest, within a period of three weeks and on such compliance of the said condition, the matters were remanded back to the Joint Commissioner (CT), Chennai (South) Division, PAPJM Bui....

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....ssed by the 2nd respondent. Thus, taking into account all the above facts and circumstances, the impugned orders call for interference. 10. Accordingly, the Writ Petition Nos.42086 to 42090 and 42092 to 42095 are allowed and the impugned orders are set aside and the matters are remanded to the 1st respondent for fresh consideration. To avoid any future issues in these matters, there will be a d....