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2017 (2) TMI 1502 - MADRAS HIGH COURTValidity of assessment order - orders of assessment were passed by confirming the proposal in the show cause notices on the ground that the petitioner had not submitted any reply - years 2010-11 to 2015-16 - TNVAT Act - HELD THAT:- The postal acknowledgment produced by the petitioner shows that the communication sent by the petitioner was received by the office of the first respondent on 12.1.2017. If that is the case, the first respondent should have furnished documents sought for by the petitioner or at least given a reply stating as to for what reasons, the documents cannot be furnished. That apart, the assessment orders could not have been passed before the cut off date given in the show cause notices i.e 15 days from the date of receipt of the notices. Hence, this Court is of the considered view that the first respondent was not justified in completing the assessments. This Court is not inclined to set aside the assessment orders because the assessment orders are, in fact, a verbatim reproduction of the show cause notices. Therefore, the petitioner can be directed to treat the impugned orders as show cause notices and submit their reply/objections - the writ petitions are disposed of by directing the petitioner to treat the impugned orders as show cause notices.
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