2021 (10) TMI 845

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent Advocate ORDER Captioned main writ petition has been filed assailing an 'order dated 27.08.2021 bearing reference No.TIN:33572441268/2010-2011' [hereinafter 'impugned order' for the sake of convenience, clarity and brevity] made by the sole respondent. 2. Though the impugned order does not mention the provision of law under which it has been made, this Court is informed that....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oner responded to the same vide cover letter dated 13.01.2021 annexing bulk of documents which according to learned counsel for writ petitioner is inter-alia monthly returns which explained defects said to have been noticed in SCN. Notwithstanding this reply, another notice dated 23.03.2021 was issued by respondent and writ petitioner responded vide communication dated 03.04.2021 referring to this....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aconic and not considering the cause shown by writ petitioner. 6. Interestingly and intriguingly, the provision under which the impugned order has been made i.e., Section 27 of TNVAT Act talks about 'Best of its Judgment' for making re-assessment. This is all the more good ground to say that reasons even should be given and in the light of proviso to sub-sections(1) and (2) of Section 27 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ore, captioned Writ Petition is disposed of, by making the following order: (a) The impugned order being order dated 27.08.2021 bearing reference No.TIN:33572441268/2010-2011 is set aside solely on the ground that the cause shown by writ petitioner has not been considered and it does not give any reason whatsoever for not accepting the dealer's position. To be noted, the impugned order also ....