2022 (2) TMI 540

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....itions in W.P.Nos.4900 to 4905 of 2018 to quash the assessment order dated 19.01.2018 and the same was allowed by this Court vide order dated 05.04.2018 with the following observations: ''6. On a reading of the above statement made by the petitioner, it is crystal clear that the petitioner has not accepted the allegations made by the Enforcement Wing Officials. Therefore, the Assessing Officer has committed serious error in stating that the petitioner themselves have admitted the discrepancies. This would be sufficient, even to the set aside the show cause notice. However, the fact remains that the petitioner submitted their objections and requested for personal hearing so that, they could discuss with the Assessing Officer....

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.... In view of the above, the original proposals contained in this office order dated 19.01.2018 is hereby confirmed and the total and taxable turnover of the dealer for the year 2016-17 is revised and refixed.'' 4. The petitioner has challenged the impugned notice on the ground that the respondent has passed a non-speaking order even though a reply of the petitioner was already on record with the respondent as is evident from the discussion in the impugned order under the caption penalty. It is submitted that the respondent has passing an order demanding the tax, levied penalty under Section 22(5) of the TNVAT Act. 5. The learned Government counsel for the respondent submitted that the petitioner has an alternate remedy under Se....