2019 (6) TMI 623

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.... respondent in both the writ petitions are one and the same. This Court is informed that facts are also common. Therefore, instant two writ petitions are disposed of by this common order. 3. A perusal of the case file placed before this Court reveals that both these writ petitions are at the admission stage. Be that as it may, with the consent of both sides, the main writ petitions itself are taken up, heard out and disposed of. 4. Both the writ petitions pertain to assessment proceedings under ' Tamil Nadu Value Added Tax Act, 2006' ('TNVAT Act' for brevity). While W.P.No.13687 of 2019 pertains to assessment year 2013-14, W.P.No.13688 of 2019 pertains to assessment year 2014-15. 5. In other respects, this Court ....

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....in one paragraph in the impugned order and the same reads as follows: 'To a notice issued to the dealers to file objections, if any, to the above proposals. The dealers have received the notice. The dealers in their letter dated 05.12.2017 have requested time for 30 days to file objections. Time was granted upto 10.01.2018. But they have not filed objections for past one year. Further personal hearing notice was also issued to the dealer in this office dated 25.02.2019. The dealers have received the notice on 25.02.2019. The dealer in their letter dated 06.03.2019 have stated that their Auditor not available on 07.03.2019, and request to give time on 18.03.2019. Time was also given. Then the dealer present on ....

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....ut that in Narasus Roller Flour Mill's case the petitioner assessee had filed objections, whereas in the instant case, the writ petitioner has not done so and has only been seeking time to file objections. To be noted, such a plea has been made even in the personal hearing that was afforded. 14. This takes us back to the fervent plea made by the writ petitioner that some time may be granted to the writ petitioner to file objections with supporting documents now. 15. Considering the peculiar facts and circumstances of the case and considering the undisputed legal position that the assessment in such cases have to necessarily be independent of proposal given by the Enforcement Wing Officers coupled with the fervent plea made by the ....