TaxTMI 
TaxTMI 
2019 (8) TMI 908
X X X X Extracts X X X X
X X X X Extracts X X X X
....writ petitions are before this Court. 2. Both sides submit without any disputation or disagreement that these matters are similar to W.P.Nos.23015 of 2019 etc., which were disposed of by this Court by a common order dated 06.08.2019. 3. Therefore, similar common order is being passed in the instant writ petitions. 4. For the sake of convenience and clarity, common order dated 06.08.2019, passed in W.P.Nos.23015 of 2019 etc., reads as follows: 'This is a common order in these five writ petitions. 2. Mr.S.Rajasekar, learned counsel on record for writ petitioner in all the five writ petitions and Mr.V.Haribabu, learned Additional Government Pleader, who accepts notice on behalf of the lone respondent in all the f....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ler under TNVAT Act is filing monthly returns under Section 21 of TNVAT Act and that there is deemed assessment under Section 22(2) of TNVAT Act. Under such circumstances, monthly returns were taken up for scrutiny and the respondent noticed what according to the respondent are defects. On this basis, respondent issued five different revisional notices to the writ petitioner dealer, all dated 07.06.2009, setting out what according to the respondent are defects in the returns and calling for objections from the writ petitioner. In other words, vide these five revisional notices, writ petitioner was given reasonable opportunity to show cause against proposed revised assessments. 7. Writ petitioner sent five different detailed replies....
X X X X Extracts X X X X
X X X X Extracts X X X X
....levant to meet the revisional notice. 11. Considering the nature of the order, which this Court proposes to pass, this Court refrains from expressing any opinion or view on this submission in this order. If the writ petitioner were to file a statutory appeal under Section 51 of TNVAT Act against the impugned orders, sub-section (2) of Section 51 of TNVAT Act makes it clear that the appeal has to be in prescribed form. There is no disputation that the prescribed form referred to in section (2) of Section 51 of TNVAT Act is Form X and the same reads as follows: 12. A perusal of the prescribed form reveals that an appellant has to set out the grounds of appeal. It is submitted that the only ground of appeal that can be pointe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....give reasons for not accepting the writ petitioner's reply to the revisional notice. In other words, it is made clear that this Court is not expressing any view or opinion on the merits of the matters. b) As revisional notices have already been given and as the writ petitioner has sent detailed objections, this Court is convinced that the statutorily imperative requirement under proviso to Section 27(2) of TNVAT Act viz., the requirement of giving reasonable opportunity to the writ petitioner to show cause against the impugned orders has been complied with. Therefore, without any further reference to the writ petitioner, based on the objections already filed, respondent shall pass the revised assessment orders afresh a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....perative requirement under proviso to Section 27(2) of TNVAT Act viz., the requirement of giving reasonable opportunity to the writ petitioner to show cause against the impugned orders has been complied with. Therefore, without any further reference to the writ petitioner, based on the objections already filed, respondent shall pass the revised assessment orders afresh adverting to writ petitioner's reply/objections to revisional notices giving reasons qua the reply/objections of the writ petitioner. c) the aforesaid exercise shall be completed by the respondent as expeditiously as possible and in any event within eight weeks from the date of receipt of a copy of this order. d) Order passed afresh in the aforesaid mann....