2019 (9) TMI 63

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....t. 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 (Tamil Nadu Act 32 of 2006)', hereinafter '....

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.... 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 and second revisional notice have not been served on the writ petitioner, but have been served o....

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....s 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 revisional notices dated 26.07.2017 and 22.11.2017 on the writ petitioner within a fortnight from the date of receipt of a copy of th....