TMI Blog2019 (6) TMI 1270X X X X Extracts X X X X X X X X Extracts X X X X ..... with the amount set out in the respective Assessment 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. - W.P.Nos.11042, 11262 and 11046 of 2019 And W.M.P.Nos.11479, 11485 and 11617 of 2019 - - - Dated:- 4-6-2019 - Mr. Justice M. Sundar For the Petitioner : Mr.C. Bakthasiromoni For the Respondent : Ms.Dhanamadhri Government Advocate (Taxes) COMMON ORDER This common order will dispose of these three writ petitions. In other words, this common order will govern all the aforementioned three writ petitions. 2.Mr.C.Bakthasiromoni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. On verification of records, the respondent found that there is non-disclosure of turnover by the writ petitioner Assessee. 9.Thereafter, the assessment proceedings commenced. The writ petitioner Assessee did not file any objection, but met the respondent in person and enquired about the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner had 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 went over to office of respondent, articulated his objections and gave the new address and the impugned orders were served on the petitioner at the new address, which is hand written in the impugned orders and therefore petitioner going over to office of respondent and articulating objections goes outside the realm of disputation. 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 objections/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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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