TMI Blog2019 (6) TMI 1201X X X X Extracts X X X X X X X X Extracts X X X X ..... round of violation of NJP. The respondent shall redo the assessments by issuing a fresh notices to the writ petitioner assessee - petition allowed by way 0f remand. - W.P.Nos.7870 And 7875 of 2019 And W.M.P.Nos.8491 And 8493 of 2019 - - - Dated:- 11-6-2019 - Mr. Justice M. Sundar For the Petitioner : Mr.S.Sathiyanarayanan (in both W.Ps) For the Respondent : Ms.G.Dhanamadhri (in both W.Ps) 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t year 2013-2014 and the second writ petition i.e., 7875 of 2019 pertains to assessment year 2014- 2015. Also to be noted, both impugned orders are of even date namely 06.02.2019. f) As already alluded to supra, the numerical values are different. g) The impugned orders have been assailed in the instant writ petitions primarily on the ground of violation of 'Natural Justice Principles' ['NJP' for the sake of brevity] 6. Learned counsel for writ petitioner taking this Court through the impugned orders, which have been filed in the typed set of papers, which form part of the case files placed before this Court, submitted that the assessment orders have been passed without giving any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 the ground of violation of NJP. 14. Resultantly, this Court sets aside both the impugned orders solely on the ground of violation of NJP and the following set of directions are given: a) The respondent shall redo the assessments by issuing a fresh notices to the writ petitioner assessee. b) Writ petitioner assessee, on receipt of notices, shall respond to the same within the time frame stipulated therein without seeking further time. c) The respondent shall th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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