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TMI Blog2015 (12) TMI 715X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment order dated 09.04.2015 on the file of the respondent and to direct the respondent to take into consideration the documents produced by the petitioner in their revision petition dated 24.06.2015 and the documents already available on the file of the respondent, after affording an opportunity of personal hearing to the petitioner to produce the documents as required by the respondent and pass a reasoned order on merits in accordance with law. 3. The petitioner Company is a registered dealer under the TNVAT and CST Acts, dealing only labour contracts. On 20.04.2013, the petitioner Company received labour work order from Larsen & Toubro Construction, Chennai in respect of Boiler Pressure Parts Erection work at 2 x 600 MW STEPC Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner would submit that without understanding the transactions underlying, the respondent issued the pre-assessment notice dated 14.01.2015 and though the petitioner submitted a reply with the important documents, without considering the same, the impugned order came to be passed. It is his further submission that no opportunity was given to the petitioner to produce the documents mentioned in the assessment order dated 09.04.2015 and hence there is violation of principles of natural justice. Further, according to the learned Senior counsel, the impugned order is a non speaking order, without any application of mind, repeating and reiterating the pre-assessment notice already issued. 5. The learned Senior counsel further submitted that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered. 9. In view of the submission made by the learned Senior Counsel for the petitioner that the petitioner is having all the required documents so as to furnish the same to the respondent and since the impugned order came to be passed only on the ground of non production of documentary evidences, this Court is inclined to grant the petitioner one more opportunity for producing those relevant documents before the respondent. 10. Accordingly, the impugned order dated 09.04.2015 is set aside and the matter is remitted back to the respondent for passing orders afresh. The petitioner is permitted to file all the required documents within a period of two weeks from the date of receipt of a copy of this order and on such filing, necessar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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