TMI Blog2015 (10) TMI 2760X X X X Extracts X X X X X X X X Extracts X X X X ..... S. Manoharan Sundaram, AGP (T) COMMON ORDER Challenging the provisional orders of assessment passed by the respondent on 28.08.2015 relating to the assessment year 2012-13 and 2013-14 respectively, the petitioner has come forward with these writ petitions. 2. The petitioner in both the writ petitions is one and the same with a common issue. Thus, by consent, the writ petitions themselves are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reversal of ITC and the tax can be levied only on the basis of the merits of the transaction concerning with the issue. Thus, challenging the impugned order, the petitioner is now before this court with this writ petition. 4. Heard the learned counsel for the petitioner and the learned Additional Government Pleader, for the respondent. 5. No doubt, Section 63-A of the Tamil Nadu Value Added T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order and remit back the matter for fresh consideration with certain conditions. 9. In the result, the writ petition is disposed of. The impugned order is set aside and the matter is remitted back to the respondent for passing appropriate orders afresh. The petitioner is permitted to produce Form WW within a period of two weeks from the date of receipt of a copy of this order. On such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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