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2019 (11) TMI 1542 - HC - VAT and Sales TaxValidity of assessment order - TNVAT Act - levy of purchase tax - chillies - Assessing officer initiated proceedings for revision of assessment largely based upon the circulars issued by the Commissioner of Commercial Taxes, dated October 17, 2014 and December 4, 2014 - HELD THAT:- More or less identical issue was considered by us in W. A. (MD) No. 557 of 2019, etc., batch, vide judgment dated October 31, 2019 (J. K. Traders v. Assistant Commissioner (CT) [2020] 80 GSTR 147 (Mad)) [2019 (11) TMI 666 - MADRAS HIGH COURT]. One of the differences in those cases was the commodities dealt with by the appellants/ dealers and that of the commodity dealt with by the appellants/dealers in the present case. The other difference was in those appeals, the writ petitions were filed against the revision notices, whereas in the instant case, the writ petitions were filed challenging the assessment orders. In the said decision, the dealer has to exhaust the remedy available under the provisions of the Act and go through the adjudication process and not bypass such remedy. In the instant case also, if we apply the same analogy, then we have to relegate the appellants to avail the appeal remedy. However, taking note of the fact that the revision notices itself came to be issued pursuant to the circulars issued by the Commissioner and there is no detailed consideration of the objections raised by the appellants/dealers in the impugned assessment orders, while applying the decision rendered by us in the case referred to supra, we are inclined to set aside the impugned order and remand the matter back to the assessing officer to consider the matter as indicated by us in the aforementioned judgment. The assessments orders dated November 23, 2015 are set aside and the pre-revision notices are restored to file of the assessing officer - Petition allowed by way of remand.
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