2021 (9) TMI 1039

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....writ petitions is before this Virtual Court. 3. A perusal of the case file placed before this Court brings to light that the captioned writ petitions were filed more than 2 years and 8 months ago, to be precise on 18.01.2019, but have been in the Admission Board itself for over 2 ½ years now. Learned counsel for writ petitioner has taken as many as five adjournments in as many listings in this span of over 2 ½ years. 4. Learned counsel expresses regret for the repeated adjournments and submits that it was only because he was in poor health. Adjournment on the ground of poor health of a counsel is clearly unexceptionable and there can be no two ways about it,but, there are two counsel on record and the other counsel could....

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....avit and very many grounds, learned counsel submitted that the sheet anchor submission would be infraction of Narasus principle, i.e, the principle laid down by this Court in Narasus Roller Flour Mills V. Commercial Tax Officer (Enforcement Wing), Sankagiri reported in [2015] 81 VST 560 (Mad). Narasus principle is when there is an assessment qua escaped turn over and wrong availment of input tax credit (ITC) under Section 27 of TNVAT Act (post deemed assessment under Section 22(2) of TNVAT Act), the Assessing Officer should independently apply his mind and should not be guided solely by proposal made by the Enforcement Authorities or by the revision proposed by the Enforcement Authorities. 9. Ms. Amirta Dinakaran, learned State Counsel, ....

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....would have been able to produce documents in support of their claim, but, this Court does not propose to go into that aspect of the order as personal hearing is not statutorily imperative for proceedings under Section 27 of TNVAT Act. This Court held so in State Bank of India Officers' Association(CC) - SBIOA V. Assistant Commissioner (ST), Muthialpet Assessment Circle, No.199, 2nd Floor, Thambu Chetty Street, Chennai, in W.P. No. 22634 of 2019 and the same was confirmed by a Honourable Division Bench vide judgment dated 06.12.2019 in W.A. No. 4073 of 2019. 13. However, the argument predicated on infraction of Narasus principle does weigh with this Court as perusal of impugned orders make it clear that the respondent has merely gone ....