TMI Blog2017 (1) TMI 640X X X X Extracts X X X X X X X X Extracts X X X X ..... ding consideration before the first respondent. Therefore, the first respondent shall consider all the matters together and pass a speaking order - petition allowed - matter on remand. - W.P.Nos.29845 to 29847 of 2016, W.M.P.Nos.25838 to 25840 of 2016 - - - Dated:- 26-10-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr. V. Sundareswaran For the Respondents : Mr. S. Kanmani Annamalai, A.G.P. ORDER Heard Mr.V.Sundareswaran, the learned counsel for the petitioner and Mr.S.Kanmani Annamalai, the learned Additional Government Pleader, who accepts notice on behalf of the respondents and with the consent of either side, the writ petition itself is taken up for final disposal. 2. It is not disputed by the learned Additi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Once again, the petitioner filed a detailed objections dated 07.03.2014 reiterating that the earlier objections 13.5.2013 also be taken into account. However, in the objections dated 07.03.2014, the petitioner also submitted copies of the sale invoices. In the said objections, it was stated that in view of Advance Ruling issued under Section 48A of the Act dated 05.06.2013, for the very same commodity, notices issued by the respondent is liable to be dropped. 5. It may be mentioned herein that the first respondent has forwarded the deviation report to the second respondent reiterating that in view of Advance Ruling dated 05.06.2013, the case of the petitioner had to be dropped, however, the second respondent rejected the said request ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be set aside. 8. Accordingly, by setting aside the impugned orders, this court remits the matter back to the respondent to re-consider the same afresh on merits, after giving an opportunity of personal hearing to the petitioner. 9. With this direction, both the writ petitions are allowed. Consequently, the connected M.Ps.are closed. 3. In the light of the above, these writ petitions are also allowed and the impugned orders are set aside. The matter is remanded to the first respondent, to re-consider the same on merits, after affording an opportunity of personal hearing to the petitioner. No costs Connected miscellaneous petitions are closed. 4. It is submitted by the learned counsel for the petitioner that in respect o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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