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TMI Blog2019 (7) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... in all these three writ petitions is also before this Court. 3. With the consent of learned counsel on both sides, main writ petitions are taken up and are being disposed of. Therefore this common order will govern these three writ petitions. 4. This Court is informed without any disputation that these three writ petitions arise out of a common set of facts and that subject matter arises under Tamil Nadu Value Added Tax Act 2006 (Tamil Nadu Act No.32 of 2006)' hereinafter 'TNVAT ACT' for brevity. This Court is also informed that these three writ petitions pertain to two Assessment Years, namely 2012-2013 and 2013-2014. While W.P.No.14197 of 2019 pertains to Assessment Year 2012- 2013 and W.P.No.14203 of 2019 pertains to Assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. While, 1st writ petition i.e., W.P.No.14955 of 2019 pertains to Central Sales Tax, the 2nd and 3rd writ petitions namely W.P.No.14957 of 2019 and W.P.No.14958 of 2019 pertain to the 'Tamil Nadu Value Added Tax' ['TNVAT'] governed by the 'Tamil Nadu Value Added Tax Act, 2006' ['TNVAT Act' for the sake of brevity]. 7. With regard to the first writ petition alone, this is a second round of litigation as the writ petitioner approached this Hon'ble Court earlier against Assessment order dated 07.03.2016 and that writ petition was disposed of by this Court vide order dated 21.09.2016. To be noted, this Court is informed that earlier round of writ petition is writ petition in W.P.No.32556 of 2016 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessing Officer while taking up cursory inspection and ensure compliance with these basic procedures while passing orders. a ) Passing of orders:- Fifteen days time shall be given as reasonable opportunity to dealers before passing any order and it shall be reckoned from the date of service of the notice. No order shall be passed without being satisfied of the reasonable opportunity and adopting the following process. I) After issue of notice calling for the objections, if any further time is requested by the dealer within a period of fifteen days, it shall be examined and reply to be given to the dealer regarding granting of time or not as the case may be only if, there exists a genuine reason.' 12. Hon'ble Division has hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents. 14. On instructions, it is submitted by the Revenue counsel that it would be desirable to have the date 02.07.2019 as the date fixed for this purpose. 15. Therefore, in the light of the narrative thus far, this Court passes the following order: a) Impugned orders in each of these three writ petitions being reference Nos.CST/841662/2013-14, TIN/33071301793/2014-15, TIN/33071301793/2015-16 dated 29.03.2019 are set aside. b) Personal hearing in each of these three cases shall be held on 02.07.2019 (Tuesday) at 12.00 noon by the respondent in his office. c) In the personal hearing, the documents already submitted by the writ petitioner shall be examined and a personal hearing shall be held. d) Post personal hearing, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... outcome of W.P.No.16792 of 2019. To put it differently, verdict in W.P.No.16792 of 2019 will impact the personal hearing tomorrow (02.07.2019, Tuesday) in these matters i.e, matters covered by instant order as well as the matters covered by earlier order dated 10.06.2019 in W.P.Nos.14955, 14957 & 14958 of 2019. d) Therefore the respondent shall reschedule/adjourn the personal hearing tomorrow i.e., 02.07.2019 and await verdict in W.P.No.16792 of 2019 before conducting personal hearing and dispose of these matters. e) In the adjourned / rescheduled personal hearing, the documents already submitted by the writ petitioner shall be examined and a personal hearing shall be held. f) Post personal hearing, the respondent shall pass Assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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