2019 (9) TMI 11

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....these two writ petitions are directly and squarely covered by an earlier common order dated 25.07.2019 made by this Court in W.P.Nos.21835, 21842 and 21846 of 2019. 3.It is submitted that with regard to the earlier order dated 25.07.2019, writ petitioner is the same, facts are same, core issue is same and while earlier order pertained to three Assessment Years 2011-12, 2012-13 and 2015-16, instant two writ petitions pertain to Assessment years 2013-14 and 2014-15. Obviously, the numerical values are different. Most relevant part of earlier order dated 25.07.2019 is contained in Paragraphs 4 to 10 of the said order, which reads as follows: '4. It is submitted without any disputation or disagreement that all these three writ petitions ....

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.... that thereafter three separate revised Assessment Orders under Section 27 of TNVAT Act bearing reference TIN 33920920940/2011-12, 33920920940/2012-13 and 33920920940/2015-16, all dated 28.06.2019 came to be passed and these three revised Assessment Orders under Section 27 of TNVAT Act shall hereinafter be referred to as 'impugned Assessment Orders' in plural and 'impugned Assessment Order' in singular wherever necessary. 7. These three writ petitions have been filed assailing the impugned Assessment Orders. To be noted in each writ petition one impugned Assessment Order has been assailed. 8. Notwithstanding very many averments in the affidavits filed in support of the writ petitions and several grounds raised in the aff....

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....ections were given in paragraph 11 of the earlier order which can be described as operative portion. In the light of there being no disputation or disagreement that instant two writ petitions on hand are directly and squarely covered by the earlier order, there will be a same set of directions in the instant writ petitions also and the same shall be as follows: a) Impugned orders bearing reference TIN/33920920940 /2013-14 and TIN/33920920940/2014-15, both dated 28.06.2019 are set aside. To be noted, impugned Assessment Orders are set aside without expressing any opinion on the merits of the matter. In other words, impugned Assessment Orders are set aside solely on the ground of non-adherence to proviso to Section 27(4) as penalty under Se....