TMI Blog2018 (3) TMI 1324X X X X Extracts X X X X X X X X Extracts X X X X ..... sed the impugned assessment order. Therefore, fairness in procedure would require that the dealers' objection though given in two sets should be considered, otherwise, the assessment proceedings itself would become an empty formality - matters are remanded back to the first respondent for fresh consideration - petition allowed by way of remand. - Writ Petition Nos. 34543 to 34548 of 2016 W.M.P. N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s was specifically noted by this Court while granting an interim order dated 30.09.2016 by passing the following order :- Mr.K.Venkatesh, learned Government Advocate accepts notice on behalf of the respondents. Heard both sides. The learned counsel for the petitioner submitted that though the petitioner had filed two objections, the first of which on 09.11.2015 and the second obje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner's only grievance is that though he had submitted a further objection on 08.06.2016 with regard to purchase suppression, sale suppression and cross verification from other dealer Annexure I and Annexure II from website, enclosing copies of the relevant documents, which were acknowledged by the office of the first respondent on 10.06.2016 by affixing their seal and signature, the Assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore, for the above reasons, the impugned assessment are required to be redone. Accordingly, the writ petitions are allowed, the impugned orders are set aside and the matters are remanded back to the first respondent for fresh consideration, who shall consider the petitioner's objections dated 09.11.2015 and 08.06.2016 along with enclosures received in the office of the first respondent on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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