2019 (7) TMI 1293

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ar For the Petitioner in all WPs : Mr. Adithya Reddy For the Respondent in all WPs : Ms.G.Dhana Madhri, Government Advocate COMMON ORDER This common order will govern these four writ petitions. In other words, this common order will dispose of these four writ petitions on hand. 2. Mr.Adithya Reddy, learned counsel on behalf of writ petitioner in all four writ petitions and Ms.Dha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....th sides. 4. In all four writ petitions, revised assessment orders made by the sole respondent under Section 27 of TNVAT Act have been called in question. Reversal of 'Input Tax Credit' ('ITC' for brevity) and melting loss while marking new gold ornaments, silver etc., form subject matter of impugned revised assessment orders. Considering the narrow trajectory which the insta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the hearing today that the writ petitioner, who was issued with revisional notices prior to the impugned revised assessment orders did not send any objections. 7. As the writ petitioner did not send objections in spite of being given an opportunity, it may be unfair to examine the impugned revised assessment orders on various submissions, which are now being made in the instant writ petitions ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ned on merits. All questions on merits, including grounds raised in the instant writ petitions are left open for being canvassed before the Appellate Authority in statutory appeals. (b) Writ petitioner shall file statutory appeals under Section 51 of TNVAT Act. For this purpose, for computing limitation for the statutory appeals, the period spent by the writ petitioner in pursuing the ins....