TMI Blog2016 (10) TMI 899X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent, it is but appropriate for the respondent to dispose of the same on merits and in accordance with law and not merely reject it by a single line order stating that the order of assessment has been validly passed. The respondent shall take note of the petitioner's case that the notice proposing revision itself is based on the audit conducted by the office of the Accountant General and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, the writ petition itself is taken up for final disposal. 2. The petitioner is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 and also under the provisions of the Central Sales Tax Act, 1956. In this writ petition, the petitioner has challenged the order of assessment under the State Act for the year 2014-15. 3. The peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax payer identification number of the petitioner, on the left hand side, a number is given as A.S.No.5 and this number is given by the office of the Accountant General, which shows that the proposal in the show cause notice dated 25.5.2016 was not at the instance of the Assessing Officer, but solely on the ground of certain remarks made by the office of the Accountant General. 5. Nevertheless, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion is pending before the Authority and the same having not been disposed of, the petitioner is before this Court. 7. Considering the facts and circumstances of the case, this Court is of the view that the application under Section 84 of the State Act having been filed before the respondent, it is but appropriate for the respondent to dispose of the same on merits and in accordance with law an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the application made by the petitioner under Section 84 of the State Act dated 12.8.2016, afford an opportunity of personal hearing, verify all the particulars that may be furnished, seek clarification, if required, and thereafter pass an order on merits and in accordance with law. The above exercise shall be completed within a period of three weeks from the date of receipt of a copy of this or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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