TMI Blog2019 (7) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... as 11 digits and in concluding paragraph it is 10 digits. This Court is informed that this is a typographical error. Though obvious, these typographical errors will also have to be corrected when the assessment is done afresh pursuant to this order. The impugned orders are set aside on the sole ground that the credit particulars of TDS certificate have been sought for by the sole respondent, after the impugned orders - no opinion or view is expressed by this Court on the merits of the matter. - W.P.Nos.19086, 19089, 19090 & 19094 of 2019 And WMP No.18453, 18454, 18457 & 18459 of 2019 - - - Dated:- 4-7-2019 - Mr. Justice M. Sundar For the Petitioner : Mr.P.V.Sudakar For the Respondent : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rk for Chennai Corporation. Writ petitioner is a dealer within the meaning of TNVAT Act and the writ petitioner was originally registered with Vadapalani Circle. This is with regard to first of the two Assessment Years viz., 2012-13 and 2013-14. Thereafter, there was a re-organisation of the Assessment Circles and the writ petitioner's registration was moved from Vadapalani Circle to Arumbakkam Assessment Circle. Therefore, the Assessment in Arumbakkam Assessment Circle is with regard to the last two Assessment Years viz., 2014-15 and 2015-16. 7. The core/central issue is 'Tax Deduction at Source' ('TDS' for brevity) made by Chennai Corporation for the work done by writ petitioner for Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions without details of the credit particulars with regard to TDS certificate. The reason being the aforesaid four letters dated 31.05.2019 are post decisional communications. It is obvious that the respondent ought to have had credit particulars qua TDS certificate before passing the impugned orders. It follows as an inevitable and indisputable sequitur that the impugned orders have been passed by the sole respondent without details of the credit particulars qua TDS certificates pertaining to the four Assessment Years with regard to writ petitioner. 11. Learned Revenue Counsel, adverting to the impugned order submitted that the objections of the writ petitioner have been considered. The objections of writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 70/2016/A4/(2012-13), 270/2016/A4/(2013- 14) 270/2016/A4/(2014-15) and 270/2016/A4/(2015-16) are set aside. To be noted, impugned orders are set aside on the sole ground that the credit particulars of TDS certificate have been sought for by the sole respondent, after the impugned orders. In other words, no opinion or view is expressed by this Court on the merits of the matter. b) Sole respondent, after getting the credit particulars qua TDS certificates, which have been sought for vide aforementioned four separate letters dated 31.05.2019, shall send a notice to the writ petitioner fixing a personal hearing. This notice shall give with specificity date, time and venue of the personal hearing. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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