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TMI Blog2019 (7) TMI 1293X X X X Extracts X X X X X X X X Extracts X X X X ..... s : Mr. Adithya Reddy For the Respondent in all WPs : Ms.G.Dhana Madhri, Government Advocate COMMON ORDER This common order will govern these four writ petitions. In other words, this common order will dispose of these four writ petitions on hand. 2. Mr.Adithya Reddy, learned counsel on behalf of writ petitioner in all four writ petitions and Ms.Dhana Madhri, learned Government Advocate on be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed assessment orders made by the sole respondent under Section 27 of TNVAT Act have been called in question. Reversal of 'Input Tax Credit' ('ITC' for brevity) and melting loss while marking new gold ornaments, silver etc., form subject matter of impugned revised assessment orders. Considering the narrow trajectory which the instant writ petitions have now taken, it may not be ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isional notices prior to the impugned revised assessment orders did not send any objections. 7. As the writ petitioner did not send objections in spite of being given an opportunity, it may be unfair to examine the impugned revised assessment orders on various submissions, which are now being made in the instant writ petitions as these submissions are more in the nature of reply to the revisional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rit petitions are left open for being canvassed before the Appellate Authority in statutory appeals. (b) Writ petitioner shall file statutory appeals under Section 51 of TNVAT Act. For this purpose, for computing limitation for the statutory appeals, the period spent by the writ petitioner in pursuing the instant writ petitions, namely, the period from the date of presentation of instant writ pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purpose of clarity and specificity, it is made clear that the Appellate Authority, being an authority which can still deal with the facts, it is open to the Appellate Authority to examine books of accounts, documents and other relevant material on facts for taking a decision in the statutory appeals on merits. 10. All these writ petitions are disposed of with the aforesaid directions. However, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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