TMI Blog2015 (12) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted to file necessary objections, within a period of two weeks thereafter and after receiving the objections, the respondent is directed to pass appropriate orders on merits and in accordance with law, within a period of six weeks thereafter - Petition disposed of. - W.P.Nos.30291 to 30296 of 2015,M.P.Nos.1 of 2015 - - - Dated:- 3-11-2015 - R. Mahadevan, J. For the Petitioner : Mr. R Kumar For the Respondent : Mr. S Manoharan Sundaram, AGP ORDER Heard the learned counsel for the petitioner and the learned Additional Government Pleader (Taxes), who took notice for the respondent and with their consent, the main writ petitions are taken up for disposal at the stage of admission itself. 2. These writ petitions have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner. In the said replies dated 23.06.2015, though the petitioner has asked for the aforesaid details with a request to fix a date for personal hearing, the impugned proceedings dated 27.08.2015 were issued, referring the pre-provisional notices dated 7.8.2015, whereas no such notices were issued by the respondent. Aggrieved over the same, the petitioner is before this Court. 4.1 The learned counsel for the petitioner submitted that when the assessment was initiated under Section 27(1) of the Act, penalty is leviable under Section 27(3) of the Act. In respect of reversal of ITC, revision can be invoked under Section 27(2) of the Act and penalty is leviable under Section 27(4) of the Act. It is the contention of the learned counsel f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued to the respondent by setting aside the impugned orders. 8. Accordingly, by setting aside the impugned orders passed by the respondent dated 27.08.2015, the respondent is directed to produce all the details relating to all the transactions which are the basis for passing the orders of assessment within a period of two weeks from the date of receipt of a copy of this order and on receipt of those details, the petitioner is permitted to file necessary objections, within a period of two weeks thereafter and after receiving the objections, the respondent is directed to pass appropriate orders on merits and in accordance with law, within a period of six weeks thereafter. It is made clear that if the petitioner fails to file proper repli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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