2019 (9) TMI 63

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....the six writ petitions are before this Court. 2. With consent of learned counsel on both sides, main writ petitions are taken up, heard out and are being disposed of. 3. This Court is informed without any disputation or disagreement that these six writ petitions arise out of a common factual matrix, that the central theme/core issue in all these six writ petitions is the same and only the assessment years are different, that the six assessment years which form subject matter of instant writ petitions are 2008-09, 2010-11 to 2014-15, obviously the numerical values are different. 4. There is also no disputation or disagreement that subject matter of all these six writ petitions arise under 'Tamil Nadu Value Added Tax Act, 2006 (T....

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....earned Special Government Pleader (Taxes) accepts notice on behalf of lone respondent and seeks time to get instructions. 2. Registry to show the name of learned Special Government Pleader (Taxes) in the next listing. 3. List in the motion list day after tomorrow i.e., on 21.08.2019.' 9. Today, the matter is listed after revenue counsel has obtained instructions. To be noted, Mr.R.A.Bertrand Russell, Commercial Tax Officer, Sowcarpet Assessment Circle is present in Court and is instructing the Revenue counsel Mr.V.Haribabu (Additional Government Pleader). 10. In the aforesaid scenario, two aspects which came to light are as follows: a) the aforesaid two revisional notices i.e., first revisional notice an....

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....esponse/objections from the writ petitioner. 14. Owing to all that have been set out supra, the following order is passed: a) all six impugned orders being orders all dated 15.05.2019, bearing Reference Nos. TIN/33090240990/2008-09, TIN/33090240990/2010-11, TIN/33090240990/2011-12, TIN/33090240990/2012-13, TIN/33090240990/2013-14 and TIN/33090240990/2014-15 are set aside. It is made clear that impugned orders are set aside solely on the ground that writ petitioner has not been given a reasonable opportunity to show cause against the impugned orders before making the same. In other words, it is made clear that no view or opinion is expressed on the merits of the matter. b) respondent shall now serve the aforesaid two rev....