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2020 (12) TMI 277 - MADRAS HIGH COURTCancellation of assessments made by the Commercial Tax Officer - Assessment Circle for the years 1996-97, 1997-98 and 1998-99 under the Tamil Nadu General Sales Tax Act, 1999 - HELD THAT:- On a bare perusal of the impugned orders, it is apparent on the face of the record that there has not been any reference to the order dated 20.02.2012 in W.A. Nos. 2089 to 2091 of 2011 passed by the Division Bench of this Court and the contention relating to the limitation raised by the Petitioner has not even been considered. In that view of the matter, it is not possible to sustain the impugned orders, which are set aside and the matters are remitted for fresh consideration. The Petitioner shall raise all their objections in writing by a comprehensive reply which shall be submitted by 31.12.2020. The Second Respondent shall thereafter afford full opportunity of personal hearing to the Petitioner, deal with each of the objections raised including the question of limitation, and pass reasoned orders on merits and in accordance with law following the prescribed procedure in consonance with the principles of natural justice and communicate the decision taken to the Petitioner on or before 31.03.2021 under written acknowledgment. Petition disposed off.
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