2021 (10) TMI 332

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....on which captioned main writ petition can be disposed of, with the consent of both sides, captioned writ petition is taken up. 3. Suffice to say that the order that has been called in question in the captioned writ petition is an 'order dated 23.02.2021 bearing reference TIN/33641424524/2013-14' (hereinafter 'impugned order' for the sake of convenience and clarity) being an order made under 'Tamil Nadu Value Added Tax Act, 2006' ('TNVAT Act' for the sake of brevity). Impugned order is a revision/re-assessment order. 4. Short point is when a revisional order was made earlier with regard to the writ petitioner with regard to the same Assessment year 2013-14, the writ petitioner approached this Court and this ....

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....tiate their case. 4.Taking into consideration the limited prayer sought for and also non consideration of Form WW, this Court remits back the matter to the respondent for fresh consideration, in order to give an opportunity to the petitioner to put forth their case. The impugned assessment order shall be treated as a show cause notice, to which the petitioner shall submit their objections within a period of 15 days from the date of receipt of a copy of this order. The respondent shall pass fresh orders after giving due opportunity of personal hearing to the petitioner. It is made clear that the petitioner shall co-operate, whenever an opportunity of personal hearing is extended to him. The respondent shall endeavor to pass final order wit....