TMI Blog2016 (11) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... copies and were directed to produce the same before the Assessing Officer and the petitioner having produced the same, nothing prevented the Assessing Officer to cause a thorough verification and then pass a speaking order. Therefore, the impugned orders in all these cases are out come of non-application of mind as have been passed in violation of the principles of natural justice, apart from not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... up for final disposal. 2. In all these Writ Petitions, the petitioners have challenged the revised assessment orders dated 01.08.2016 and 02.08.2016, in respect of Tin Nos. TIN Nos.:33984060603, 33314061408, 33114060451(W.P.Nos.32263 to 32265 of 2016) 33354060416 (W.P.No.32384 of 2016), for the assessment year 2013-14, under the provisions of the Tamil Nadu Value Added Tax ]Act,2006 [TNVAT A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t that when the petitioners raised all contentions before the Appellate Authority, the Appellate Authority was satisfied and stated that one of the Group concern viz. Senthil Pipe Corporation (petitioner in W.P.Nos.32384 of 2016). In respect of an identical transaction which culminated in order of assessment dated 11.6.2015, the petitioner was able to convince the Appellate Authority by producing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cer and to verify the discount received. Penalty is also set aside and remanded. In fine the appeal is REMANDED. 5. After the order was passed by the Appellate Deputy Commissioner, the Assessing Officer issued a summon on 08.03.2016, for which the petitioner therein (Senthil Pipe Corporation) submitted their reply on 20.04.2016. Thereafter, several notices were issued and ultimately, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llate Deputy Commissioner (CT), Cuddalore. 7. For all the above reasons, the Writ Petitions are allowed, the impugned orders are set aside and the matter is remanded for fresh consideration to the respondent, who shall afford an opportunity of personal hearing and direct the petitioners to produce all the invoices and other documents, make thorough verification of the same and thereafter redo t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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