TMI Blog2019 (6) TMI 1313X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order is set aside only to facilitate assessment to be done afresh in the light of Audit Report in Form WW, which has since been filed along with penalty - Now that the Audit Report in Form WW has been filed with the respondent, the respondent shall make the assessment afresh, taking into account the Audit Report in Form WW and pass assessment order afresh, within a period of four weeks from the date of receipt of a copy of this order - petition disposed off. - W.P.No.14135 of 2019 And W.M.P.Nos.14193 to 14195 of 2019 - - - Dated:- 20-6-2019 - Mr. Justice M. Sundar For the Petitioner : Mr.J.Prasanna Kumar For the Respondent : Mr.M.Hariharan, Additional Government Pleader. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ission i.e., order/proceedings made on 8.5.2019. It would be appropriate to extract the entire proceedings dated 8.5.2019 and the same reads as under: 'The petitioner has filed the instant writ petition, for a writ of certiorarified mandamus, calling for the records on the file of the respondent in its impugned proceedings made in TIN:33276298929/2016-17 dated 06.06.2018 and the consequential recovery proceedings in Rc.No.A3/885/2018 dated 08.04.2019 and quash the same as illegal and arbitrary and consequently, direct the respondent to accept the Audit Report in Form WW u/s.63-A of the TNVAT Act 2006, for the financial year 2016-17 as per the judgment of this Court in the case of Tvl.Nithra Furniture P. Ltd., Vs. The As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder is passed: (a) Impugned order dated 6.6.2018, bearing Reference No.TIN:33276298929/2016-17 is set aside. To be noted, impugned order is set aside only to facilitate assessment to be done afresh in the light of Audit Report in Form WW, which has since been filed along with penalty. In other words, it is made clear that this Court does not express any opinion or views on merits of the matter and all questions are left open. (b) Now that the Audit Report in Form WW has been filed with the respondent, the respondent shall make the assessment afresh, taking into account the Audit Report in Form WW and pass assessment order afresh, within a period of four weeks from the date of receipt of a copy of this orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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