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2022 (3) TMI 798 - HC - VAT and Sales TaxMaintainability of petition - availability of alternative remedy of appeal - validity of revised assessment order - It is the grievance of the appellant that the said assessment order was passed without appreciating the objections and the documents filed by them - violation of principles of natural justice - section 51 of the TNVAT Act - HELD THAT:- Upon verification of record, the learned Additional Government Pleader appearing for the respondent fairly submitted that the respondent received the objections along with the relevant documents. The respondent also in his affidavit filed before this court, categorically admitted that before passing the revision order, the appellant filed its reply along with the documents relating to 26 AS, monthwise purchase and sales, contract receipt details (ledger a/c), software development payment details (labour charges payment) and thereafter, passed the revision order on 19.07.2021. However, in the revised assessment order dated 19.07.2021, there was no reference about the objections / reply filed by the appellant along with the documentary evidence, which amounts to non-consideration of the same by the assessing officer. This court, in order to provide an opportunity to the appellant and to meet the ends of justice, sets aside the orders impugned in the writ appeal as well as the writ petition. Consequently, the matter is remanded to the respondent for fresh consideration - Petition allowed by way of remand.
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