TMI Blog2017 (11) TMI 1036X X X X Extracts X X X X X X X X Extracts X X X X ..... ould render the impugned orders unsustainable and are in violation of the principles of natural justice - the matters are remitted back to the respondent for a fresh consideration - petition allowed by way of remand. - Writ Petition Nos.27073 to 27079 of 2017 & WMP.Nos.28888 to 28894 of 2017 - - - Dated:- 10-11-2017 - T. S. Sivagnanam, J. For Petitioner : Mr.C.Bakthasiromani For Respondent : Mr.K.Venkatesh, GA ORDER Heard the learned counsel for the petitioner and the learned Government Advocate appearing for the respondent. Heard both. By consent, the writ petitions are taken up for joint disposal. 2. The petitioner is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nformed that nobody was carrying on business in the premises and that the objections were not given by the petitioner within the time permitted and that somehow, the dealer sensed as to the making of draft assessment orders ready and thereafter, had given their objections on 23.3.2017. According to her, the respondent doubted the bona fides of the transactions done by the petitioner. After recording the said submissions on 31.10.2017, this Court directed the petitioner to produce proof to show that they were carrying on business and had submitted their objections. 5. Today, certain documents are filed by the learned counsel for the petitioner in the form of additional typed set of papers, which contains a copy of the rental agreement dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tration certificate of the petitioner is still valid. Therefore, the respondent should consider the documents that may be produced by the petitioner to ascertain the genuineness. 7. For all the above reasons, the writ petitions are allowed, the impugned orders are set aside and the matters are remitted back to the respondent for a fresh consideration. The respondent shall consider all the documents that may be produced by the petitioner by affording an opportunity of personal hearing and after considering the documents, the respondent shall redo the assessment in accordance with law. The respondent shall ensure that there are no errors in the fresh assessment orders that may be passed by him, as this Court finds that in certain assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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