TMI Blog2019 (7) TMI 1293X X X X Extracts X X X X X X X X Extracts X X X X ..... re of reply to the revisional notice. Impugned orders are not disturbed or interfered with. However, it is made clear that impugned orders are not sustained on merits. - W.P.Nos.18441, 18444, 18447 and 18448 of 2019 And W.M.P.Nos.17765, 17768, 17770 and 17772 of 2019 - - - Dated:- 23-7-2019 - Mr. Justice M. Sundar For the Petitioner in all WPs : 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revisional notices to the writ petitioner, but the writ petitioner did not send any objections. This is articulated in each of the impugned assessment orders and the relevant portion in the penultimate paragraph reads as follows: Accordingly a notice was issued to the dealers on 8.9.2015 inviting their objections if any against the proposals. The dealers have not filed any objections. Hence the proposals are confirmed and orders passed as below. (Underlining made by this Court to supply emphasis and highlight) 6. There is no disputation or disagreement before this Court in the hearing today that the writ petitioner, who was issued with revisional notices prior to the impugned revised asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner in pursuing the instant writ petitions, namely, the period from the date of presentation of instant writ petitions in this Court being 18.6.2019 to the date on which certified copies of this order is made available to the writ petitioner shall stand excluded. To be noted, this limb of this order is made, inter-alia, by placing reliance on Section 14 of the Limitation Act. (c) However, limitation and/or condonation if any shall be within prescribed time limits after such exclusion. Though obvious, it is also made clear that conditions pertaining to pre-deposit for statutory appeals adumbrated in Section 51 of TNVAT Act will apply. (d) If the writ petitioner chooses to file statutory appeals, the Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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