TaxTMI 
TaxTMI 
2021 (2) TMI 747
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....ment Pleader appearing on behalf of the respondent. 2. These appeals have been filed challenging the orders passed in W.P.Nos.11124 and 11125 of 2016, dated 05.11.2020. The writ petitions were filed challenging the assessment orders passed under the provisions of the Central Sales Tax Act dated 01.03.2016 for the assessment years 2007-08 and 2008-09. The writ petitions were admitted and order of interim stay was granted in the year 2016 and the writ petitions have been pending. However, the Revenue did not file any counter affidavit nor sought for vacating the interim orders. When the writ petition were taken up for final hearing during November 2020, the learned Single Judge opined that the appellant has to avail the alternate remedy and....
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....09-2010 dated 24.01.2014 was the subject matter of challenge before this Court by way of a writ petition in W.P.No.4169 of 2014. The grounds canvassed in the present writ appeals were canvassed by the appellant in the said writ petitions as well. The Court, after elaborately hearing the parties, has allowed the writ petition and remanded the matter back to the authorities for fresh consideration by order dated 19.11.2014. The operative portion of the order reads as follows: "4. Learned Senior counsel appearing for the petitioner, after elaborately referring to the factual matrix submitted that the impugned order is passed in violation of principles of natural justice and shows clear arbitrary exercise of power and the impugned order is b....
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....n additional written instructions given by the respondent on 17.03.2014, from which it is seen that the Authority has taken the following stand:- "The notice was issued on 08.11.2013 and the dealers has been granted 15 days time from 11.12.2013 in response to their letter dated 10.12.2013 requesting for time to file their objections. Though over a month has passed by, they have not filed any objection or reply till date. It is now seen that the dealers has nothing to file before the undersigned and also accept the proposals as narrated above." 6. The above stand has been repeated as para wise comment in respect of all the paragraphs in the affidavit filed in support of the writ petition. The manner in which, written instructions have ....
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....of the principles of natural justice. 9. As regards the merits of the assessment and the other contentions raised by the learned Senior counsel for the petitioner, this Court is of the view that at this stage of the matter, this Court need not go into those aspects and has not considered as to whether the show cause notice is founded on any legal premise, since such jurisdictional issues can be urged by the petitioner in their objections and adjudicated by the assessing authority, who has issued the notice. (See Special Director and another Vs. Mohd.Ghulam Ghouse (2004) 3 SCC 440). Further, the First Bench of this Court in the case of Muthuraja Traders Vs. Deputy Commercial Tax Officer, Park Road Assessment Circle, Erode reported in 1....
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....d and the documents produced and pass a reasoned order within eight weeks after the conclusion of personal hearing. No costs. Connected MP is closed." 5. It appears that the Department did not agitate the matter further and they accepted the order passed in the writ petition and the Assessing Officer took up the matter for denovo adjudication in terms of the order of remand and the proceedings have ultimately culminated in an assessment order dated 29.04.2019, which according to the learned counsel for the appellant is in favour of the appellant. 6. Thus, taking note of the above factual situation qua the prayer sought for by the petitioner and also taking note of the earlier orders passed by this Court remanding the matter back to the ....