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2019 (6) TMI 622

..... HAT:- After the writ petitions were heard out for some time, as much as the writ petitions were taken up for disposal by consent, it was agreed by both counsel that an order can be passed by consent to the effect that the petitioner Assessee will be given an opportunity to submit all the records within a prescribed time frame subject to the petitioner paying 15% of the disputed tax (obviously excluding penalty) as per the amount set out in the respective impugned orders. The impugned order of assessment in each of these writ petitions are set aside and the matter is remanded back to the sole respondent for assessment afresh - Petition allowed by way of remand. - W.P.No.5875, 5878, 5880, 5881, 5882, 5885 and 5888 of 2019 And W.M.P.Nos.6715, .....

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..... ll hereinafter be referred to as 'TNVAT Act' for the sake of brevity and clarity. 7.Facts, as can be culled out from the case file placed before this Court, are that the writ petitioner is doing civil contract works and is liable to pay monthly returns under TNVAT Act. The Enforcement Wing officials found that the writ petitioner was doing work contracts for Chennai Corporation, but has not reported the turnover to the Department by filing monthly returns. It is not in dispute that the writ petitioner is liable to file monthly returns under TNVAT Act. 8. The Enforcement Wing officials made a surprise inspection. This 'Surprise Inspection' by the Enforcement Wing Officials is being referred to as 'VSI'. 9.Post VSI by .....

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..... ad changed his address in the last two years. There is nothing to show that this has been communicated to the Department immediately after change of address. 14. Ultimately, the petitioner sent objections to respondent, which contained the new address and the impugned orders were served on the petitioner at the new address, which is hand written in the impugned orders. Therefore, though the petitioner will have difficulty in making out a cast-iron case qua NJP, it cannot be gainsaid that there has been complete adherence to NJP taking this case completely outside the realm of one of the exceptions (i.e., NJP violation) warranting exercise of writ jurisdiction qua alternative remedy. To be noted leading cases in this regard are Satyawati Tan .....

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..... tion precedent for assessment afresh. c) If the petitioner Assessee does not make 15% deposit in the aforesaid manner within one week from the date of receipt of the orders in these writ petitions, the impugned orders will stand revived automatically without further reference to this Court. d) On deposit of 15% of the disputed tax, as mentioned above, the respondent shall receive all the documents, which shall be submitted by the petitioner Assessee within a fortnight from the date of deposit of 15% of the disputed tax. e) Thereafter, respondent shall embark upon the exercise of assessment afresh and pass fresh Assessment Orders in accordance with law within eight weeks therefrom. f) It is submitted that the bank account of the petitioner h .....

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