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2021 (10) TMI 1366 - HC - VAT and Sales TaxValidity of assessment order - direction to appellant to accept the revised return filed by the respondent - extension of input tax credit under the provisions of Section 12(2) of the TNVAT Act - primary and substantial ground which was raised in the writ petitions was that the Assessing Officer was guided by the report issued by the Enforcement Wing Officials which could not have been the basis for completing the assessment - HELD THAT:- The lis before the Court was as to whether the revision of assessment was valid and whether there were any procedural impropriety committed by the Assessing Officer. In such circumstances, the finding regarding taxability of the product or otherwise may not be required to be given at that stage as the adjudicatory process is yet to be completed. 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 - the matter should go back to the Assessing Officer for a fresh decision on merits and in accordance with law. The writ appeals are partly allowed and the order and direction issued in the writ petitions in so far as it remands the matter to the Assessing Officer is sustained.
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