TMI Blog2018 (2) TMI 991X X X X Extracts X X X X X X X X Extracts X X X X ..... irection to the petitioner to pay 15% of the disputed tax for each of the assessment years within a period of three weeks from the date of receipt of a copy of this order - petition allowed by way of remand. - Writ Petition Nos.2598 & 2599 of 2018 & WMP.Nos.3217 & 3218 of 2018 - - - Dated:- 7-2-2018 - T. S. Sivagnanam, J. For Petitioner : Mr. Niranjan Rajagopalan For Respondent : Mrs. G. Dhana Madhri, GA ORDER Mrs.G.Dhana Madhri, learned Government Advocate accepts notice for the respondent. Heard both. By consent, the writ petitions are taken up for joint disposal. 2. The petitioner, which is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 and the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment orders were passed and communicated to the petitioner. Further, though one Mr.Manivel, the Accountant of the petitioner, received the same, he misplaced them and the petitioner came to know about it only after the notices were issued by the respondent for recovery of the tax and penalty as quantified. 5. The learned Government Advocate would submit that as against the impugned assessment orders, the petitioner has an effective alternate remedy, that the petitioner should be relegated to avail the same and that the writ petitions should not be entertained. 6. After hearing the learned counsel for the petitioner and also perusing the materials on record, this Court finds that the impugned revision of assessment is pursua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y to acquaint themselves as to the manufacturing process and then arrive at the manufacturing loss, if any. In most of the cases, after such direction was complied with, the Assessing Officers have correctly arrived at the figure, which is far lower than what was proposed in the revision notices. The respondent should take note of the said decision of this Court while assessing manufacturing loss. Considering the fact situation, which has led to the impugned assessment orders and also the fact such a consequence is on account of the petitioner not being diligent, this Court is inclined to grant one more opportunity to the petitioner, however, subject to a condition. 8. Accordingly, the writ petitions are disposed of with a direction to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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