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2015 (7) TMI 1352 - MADRAS HIGH COURTValidity of assessment order - case of petitioner is that the petitioner has not been furnished with some of the details which have been sought for - TNVAT Act - HELD THAT:- Without going into the merits of the matter, while setting aside the impugned orders passed by the respondent dated 29.05.2015, keeping in mind that there was inspection conducted by the Enforcement Wing Officials in the premises of the petitioner on 07.11.2013 for the purpose of VAT Audit, under Section 64 of the TNVAT Act, directs the Assistant Commissioner (CT), Peddunaickenpet Assessment Circle to furnish the names of the sellers given in the respective Annexures II of the respective assessment years to the petitioner. It is needless to mention that if the above said particulars are not available with the Assessing Officer, he is directed to make a request to the Enforcement Wing Officials who conducted surprise inspection on 07.11.2013 to provide all the information and after receiving such information, the same shall be furnished to the petitioner. The petitioner, on receipt of such information, thereafter within a period of three weeks, shall file a detailed reply for each of the assessment years and after receipt of such replies from the petitioner, it is for the Assessing Officer to pass detailed orders on merits, by applying his mind independently on all issues uninfluenced by the proposal of Enforcement Authority - Petition disposed off.
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