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TMI Blog2019 (6) TMI 1201X X X X Extracts X X X X X X X X Extracts X X X X ..... s) COMMON ORDER This common order will dispose of both these writ petitions. 2. Mr.S.Sathiyanarayanan, learned counsel on record for the writ petitioner in both these writ petitions and Ms.G.Dhanamadhri, learned Government Advocate on behalf of the sole respondent in both these writ petitions are before this Court. 3. These two writ petitions are listed under the caption 'ADJOURNED ADMISSI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Revised Assessment Order vide TIN33546205321 / 2013-14 i.e., an Assessment order, which shall hereinafter be referred to as 'impugned order' in singular and 'impugned orders' in plural. e) To be noted, this Court is informed that facts are similar in both these writ petitions and with the exception of assessment years and the numerical values. In other words, first of the two w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e writ petitioner assessee. 7. It is submitted that it is necessary to issue notice, call for the assessee's response and thereafter also give a personal hearing, wherein records pertaining to the assessment orders will have to be produced and assessment orders ought to have been passed only thereafter. 8. Learned counsel for writ petitioner submitted that the aforesaid procedure not being a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt is of the considered view that it cannot be gainsaid that it is not necessary to give notice and opportunity to the writ petitioner assessee before making an assessment under TNVAT Act particularly when there has only been deemed assessment thus far under Section 22(2) of TNVAT Act. 13. It therefore follows as an inevitable sequitur that the impugned orders deserve to be set aside solely on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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