TMI Blog2017 (12) TMI 686X X X X Extracts X X X X X X X X Extracts X X X X ..... while claiming exemption under Rule 8(5)(c) of the said Rules - matters are remitted back to the first respondent for a fresh consideration along with the assessment for the year 2013-14, which has also been remanded - petition allowed by way of remand. - Writ Petition Nos. 31276 & 31277 of 2017 & WMP. Nos. 34353 & 34354 of 2017 - - - Dated:- 4-12-2017 - T. S. Sivagnanam, J. For the Petitioner : Mr. Adithya Reddy For the Respondent : Mrs. Narmadha Sampath, SGP ORDER Mrs.Narmadha Sampath, learned Special Government Pleader accepts notice for the first respondent. Heard both. In view of the nature of relief this Court wishes to grant, the writ petitions are taken up for joint disposal without ordering notice to the secon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Advocate. But, on a perusal of the impugned order, it is seen that the Assessing Officer virtually abdicated his statutory powers and acted in a haphazard manner, which has prompted this Court to dispose of this writ petition by passing the following order : 4. The petitioner is a civil works contractor and a registered dealer on the file of the first respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 and the Central Sales Tax Act, 1956. The petitioner has been awarded a contract for construction of power plant at Chidambaram. The first respondent issued the notice dated 11.6.2015 pointing out various defects. 5. This Court proposes to consider only two issues, which have been pointed out in the notice, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 sub-contractors, whose names have been mentioned therein, they enclosed records in respect of 14 sub-contractors, for which, exemption has been claimed under Rule 8(5)(c) of the said Rules. In respect two sub-contractors, namely Tvl.Rukmani Infra Project Private Limited and Tvl.Vishvakarma Engineering, the petitioner stated that they are registered dealers on the file of the first respondent and that their returns may be verified by the first respondent himself. In respect of the remaining two sub-contractors, the petitioner requested time, as details are awaited. 9. Unfortunately, the first respondent did not consider the objections in a proper perspective nor assigned any reasons as to why they are not acceptable. With regard to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rst respondent for a fresh consideration. With regard to the other issues, it is open to the petitioner to avail the remedy provided under the provisions of the Statute. The first respondent shall afford an opportunity of personal hearing to the petitioner and redo the assessment under those two heads by passing a speaking order on merits and in accordance with law. 6. In the said decision, this Court noted that on the first issue, namely payment to sub-contractors, the petitioner stated that out of 18 sub-contractors, they had enclosed records in respect of 14 sub-contractors, for which, exemption had been claimed under Rule 8(5)(c) of the Tamil Nadu Value Added Tax Rules, 2007. However, in the instant cases, in respect of the assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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