2021 (10) TMI 1366

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.... COMMON JUDGMENT T.S.Sivagnanam,J These appeals have been filed by the Assistant Commissioner [CT][FAC], Park Road Assessment Circle, Erode [hereinafter referred to as;the revenue;] challenging the order passed in W.P.Nos.21982 to 21987 of 2016 dated 19.05.2020. 2. The respondent who is a dealer registered under the provisions of the Tamil Nadu Value Added Tax Act, 2006 [TNVAT Act] had filed the writ petitions challenging the assessment s dated 29.01.2016 and a separate writ petition to direct the appellant to accept the revised return filed by the respondent along with the application dated 24.05.2016 as reiterated on 09.06.2016 and extend input tax credit under the provisions of Section 12(2) of the TNVAT Act. The primary and ....

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....as an order of simple remand, the revenue would not have aggrieved, however the demand is restricted and the Assessing Officer has been directed to proceed in a particular manner which is being challenged in the present appeals. 4. Mr.N.Prasad, learned counsel accepting notice for the respondent submitted that the preliminary submission before the learned Single Bench was on the ground that the revision of assessment could not have been made solely based upon the report of the Enforcement Wing Officials apart from the fact that there has been violation of principles of natural justice, etc. Further, it is submitted that the decision of the Madurai Bench of this Court in the case of P.Mariappan vs. The Deputy Commercial Tax Officer and an....

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....ch a remedy. Ultimately the writ appeals were allowed and the order passed in the writ petitions were set aside and all the findings rendered in the writ petitions touching upon the merits and the legal issues were vacated and the dealer was directed to file additional objections and the Assessing Officer was directed to adjudicate the revision notices based on the contentions advanced by the dealer in their objections and the documents that may be produced at the time when personal hearing is offered to the dealer. Further, it was directed that the Assessing Officer shall take independent decision in the matter uninfluenced by any observation made in any circular issued at the instance of third parties and uninfluenced by the observations ....

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....on and in what manner it is required to be taken. We are of the view that when the matter stands remanded to the authority, an open remand would be more appropriate, especially when the counter affidavit filed by the appellant was a very brief counter affidavit and the preliminary objection taken by the appellant was that the writ petitions are not maintainable and the respondent should have filed an appeal under Section 51 of the Act. Therefore, we are of the view that the matter should go back to the Assessing Officer for a fresh decision on merits and in accordance with law without being influenced by any of the observations in the order impugned before us or any findings that might have been recorded by the Enforcement Wing Officials. T....