9911796707
TMI Blog2017 (10) TMI 883X X X X Extracts X X X X X X X X Extracts X X X X ..... file of the respondent, under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter, referred to as 'the Act'). The petitioner has challenged the impugned assessment orders for the assessment years 2012-13, 2013-14, 2014-15 and 2015-16 respectively. 3. The primary ground, on which, the impugned orders are challenged is by contending that, the same are passed in violation of principles of natural justice. 4. This Court posed a question to the learned counsel for the petitioner, as to why, the petitioner has not approached this Court earlier, as the impugned orders have been passed on 15.02.2017. It is submitted by the learned counsel for the petitioner that the impugned orders have been received by the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by order, dated 24.07.2017, is as follows:- " 7. However, one important factor, which appears to have been lost sight of by the Assessing Officer is that the present assessment is a revision of assessment, as the petitioner has been deemed to have assessed under Section 22(2) of the said Act for the relevant assessment year. Therefore, if it is revision of assessment under Section 27 of the said Act, the Assessing Officer, within the time stipulated under Section 27(1) of the said Act, may re-assess the tax due, after making such enquiry, as it may consider the necessary. Apart from that, an opportunity has to be given to the dealer to show cause against the order of proposing revision. 8. Therefore, when the revision has been done und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned order calls for interference. 11. Accordingly, the writ petition is allowed and the impugned order is set aside. The matter is remanded to the respondent for a fresh consideration, who shall issue notice not only to the petitioner, but also to the other end dealers through the respective Assessing Officers, conduct an enquiry, thereafter re-do the assessment in accordance with law. No costs. Consequently, the above WMPs are closed. " 7. The above reasoning would hold good for setting aside the orders impugnes in these Writ Petitions as well, as they are arising out of the same inspection conducted by the Official of the Enforcement Wing of the respondent/Department. 8. Thus, following the above order, dated 24.07.2017, pass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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