2019 (8) TMI 824

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.... Government Pleader, who accepts notice on behalf of the lone respondent in all the five writ petitions are before this Court. 3. With consent of learned counsel on both sides, main writ petitions are taken up, heard out and are being disposed of. 4. This Court is informed without any disputation or disagreement that all the five writ petitions arise out of a common factual matrix. This Court is also further informed that the subject matter of all the five writ petitions arise under 'Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006)', which shall hereinafter be referred to as 'TNVAT Act' for the sake of convenience and clarity. Five writ petitions pertain to five different Assessment Years and they are 2008-....

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....itioner sent five different detailed replies all dated 13.06.2019. 8. Post revisional notices and objections, the impugned orders came to be passed. 9. Notwithstanding several averments made in the affidavits filed in support of the writ petitions and notwithstanding several grounds raised/contentions canvassed in the affidavits filed in support of instant writ petitions, learned counsel for writ petitioner, at the hearing, confined his submissions to one pivotal point and that one pivotal point is that the detailed and elaborate objections of the writ petitioner i.e., objections to the revisional notices running to 11 pages and 21 paragraphs has been simply shot down in one sentence containing seven words. That one sentence is 'The d....

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....nted out is that the respondent has not given reasons as to why, the objections/reply of the writ petitioner dealer has not been accepted. It is pointed out that grounds can be raised only if the respondent articulates in the order reasons for not accepting the reply/objections of the writ petitioner. It follows as a natural sequitur that if this is the only ground raised before the appellate authority, the appellate authority will also be left with the inevitable option/Hobson's choice of remitting the matter back to the respondent with a direction to redo the revised assessment adverting to the writ petitioner's objections and setting out the reasons as to how and why the reply/objections of the writ petitioner are not accepted. T....