TMI Blog2016 (12) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... he same to the appellant/petitioner and arrived at the decision and passed the impugned order and therefore, on this short ground, the impugned order which was the subject matter of the Writ Petition warrants interference. Writ Petition allowed and the order dated 30.09.2015 passed by the third respondent as well as the order passed by the learned Judge in W.P(MD).No.22745 of 2015 are set aside and the matter is once again remanded to the third respondent who shall follow the above cited statutory provisions as well as the Circular and pass appropriate orders. - W. A. (MD) Nos.1361 of 2016 C.M.P.(MD).No.9906 of 2016 - - - Dated:- 10-11-2016 - M. Sathyanarayanan And J. Nisha Banu, JJ. For the Appellant : Mr. M. MD. Ibrahim Ali fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n response to the pre-assessment notice dated 11.05.2015, has given representation, dated 10.07.2015 to the respondents, praying for time and however, it was not considered and the impugned order of assessment came to be passed. 4. Learned Counsel appearing for the appellant would submit that even as per the contents of the impugned order dated 13.09.2015 reliance has been placed on the alleged web-report as regards import from other countries for a turn over of ₹ 1,04,37,040/- and admittedly, a copy of the web-report has not been furnished to the firm and in support of his submission, he has also placed reliance upon the judgment of the Division Bench of this Court, dated 29.09.2016 made in W.A.(MD).No.1323 of 2016. It is the furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant. That apart Circular No.7/2014, BB1/3589/2014, dated 03.02.2014, issued by the Office of the Principal Secretary, Commissioner of Commercial Taxes, Chepauk, Chennai, while dealing with the revision of assessment, it is made clear that no order of revision shall be done without affording of opportunity, as provided under Sections 22 and 25 of the Act and would submit that for revision of assessment, the following guidelines have to be followed. The relevant portion found in the said circular is usefully extracted below:- b) Revision of Assessment Under the TNVAT Act,2006, the assessing officers usually issue orders to reverse the ITC on obvious reason. During the current financial year, the assessing officer may issue no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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