2019 (8) TMI 1019

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....ith consent of learned counsel on both sides, main writ petitions are taken up and are being disposed of by this common order. 3. This Court is informed that both these writ petitions arise out of a common factual matrix and only the assessment years are different. Obviously the numerical values are also different. This Court is informed that subject matter of instant writ petition arises under 'Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006)', hereinafter 'TNVAT Act' for brevity. 4. Writ petitioner is a dealer under TNVAT Act. Writ petitioner was filing monthly returns under Section 21 of TNVAT Act and there was deemed assessment under Section 22(2) of TNVAT Act. This Court is informed that these t....

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....led assailing these evised Assessment Orders, which shall hereinafter be referred to as 'impugned orders' in plural and 'impugned order' in singular. 8. There is no disputation or disagreement before this Court that impugned Assessment Orders have been passed by the respondent in exercise of powers under Section 27(1) of TNVAT Act. Proviso to Section 27(1) of TNVAT Act mandates that a reasonable opportunity to show-cause against revised Assessment Order should be given to the writ petitioner. 9. In the light of the aforesaid communications, particularly the revisional notice and reminders, this Court has no hesitation in holding that the respondent has complied with the requirements in the proviso of giving a reasonabl....

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....he reference 5th cited they have requested further time. But till date they have filed the necessary documents. Hence it is clear that they have no evidences to prove their contention. Hence the proposal is confirmed' This paragraph which is ad-verbatim same in both impugned orders is factually incorrect. 11. Learned Revenue Counsel submitted that the objections, particularly enclosure to the objections, namely the Local Delivery Book would have been considered. 12. What is of importance is it should be mentioned in the impugned orders that the objections and the enclosure have been considered and findings that are returned by the respondent Assessing Officer on the objections and enclosure should be recorded in the impugned or....